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The client ones tend to be based around levelling up, appeareances, visuals (icons, vfx, textures, etc.) and sounds (the latter 3 servers don't even load of course). Servers need to know about all the resources loaded by the game in regards to objects, spells, etc. and you can read any "clientside only" 2da file with Get2DAString.
Therefore it It is recommended of course for the server to have copies of everything (if only for Get2DAString lookups) while you can lessen the amount put in client hakpacks or on nwsync if sending certain ones to the client.
Note: If a file is not listed here (or above as a toolset only, or unused one) it might still be used!
Client and Server
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Presumably also all the relevant class package 2das
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feat.2da
masterfeats,2da
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Client Only
While many of these are only loaded by the game client, the toolset would still make regular use of them, for instance, to be able to have a blueprint reference a particular wing model on a suitable NPC.
It is always recommended to have these available on the server if only for Get2DAString lookups.
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Model appearance related
Note: CopyItemAndModify() may use this server-side in some instances (non-PLT based ones which there are none in the base game).
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Server Only
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Note the "45.0M" range for streaming in usable placeables is hardcoded, and a maximum of visibility regardless of values here of any creature object.
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iprp_feats.2da
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NWNX Reference
Source of what is referenced by the game engine (not complete - some 2da files seem to be loaded from elsewhere such as swear filters). It relates to this file: https://github.com/nwnxee/unified/blob/master/NWNXLib/API/API/CTwoDimArrays.hpp
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The list of what is clientside and serverside and toolset is included in the table above.