Every byte of the cartridge has an owner, the listing gives the original back byte for byte, and all 394 labels have it written down what they do. But that isn't a list of ticked-off homework: this page says exactly what those numbers mean, and what's left to find out.
All seven are fully described from the inside —their artwork, their fifteen-step chain, their two collision windows, what sound they make and what they score— and three of them are known to be holes as well, because they're exactly the three the fish comes out of.
What isn't settled is what you'd call each one looking at it. That types 5 and 6 get collected and pay 500 points is in the code; whether that's a flag, a clump of ice or something else needs eyes on it. That's an afternoon with an emulator, not an investigation.
Everything this repository says comes from reading the binary, and that has a very specific limit: what you read explains what the program does, not what the player sees. The site's images are a strong check that the graphics are where we say they are —get the video memory layout wrong and you'd get noise instead of penguins— but they're no substitute for watching the game run.
That pass is still missing: boot the cartridge in an emulator, check what's on screen against the listing, and use it to close the question above.
So it's clear what backs each figure:
Axes and orderings are easy to read backwards, and getting them wrong raises no error. A 16x16 sprite is two halves of sixteen rows, not sixteen rows of two bytes; read the other way it gives a convincing picture, but sliced into strips. The same goes for the video memory bases: reading a colour table as if it were artwork gives you something that looks like artwork. The only defence is taking the bases from the code itself and looking at the result.
**And a call to the decompressor with no ld hl in front doesn't start from scratch**: it carries on with the pointer the previous one left. That holds for the source stream and for the destination in video memory too, which means the order the calls run in matters. Walking the cartridge top to bottom call by call does not reconstruct the same thing as executing it.