Probably not all inclusive but here are some of the top of my head.
The FBW is the biggest change as it is total change in the Flight Controls, Flight Modes, Flight Director etc. The aircraft subsequently have different handling and flight envelopes that requires a significant amount of certification. For example the Auto-rotation envelope for the S-92 and CH148 will be different as will basically all flight maneuvers.
Other changes include the following:
1. Folding head and tail which in turn means different main rotor blades. Different rotor head. Different Nr.
2. The cockpits look similar and share some of the same controls and displays but a number of changes were made to account for the different aircraft systems functionality. Different FMCDU from commercial S-92s. Armoured Seats. The addition of the Cable Angle hover. Interface between mission system and the FMCDU.
3. Different variant of the same engine to produce more power. (Mostly software change)
4. Different Landing Gear and the addition of the RAST probe.
5. Changes to fuel sponsons to make them ballistically tolerant. Different amount of fuel.
6. Different All-up-weight. (ie changes again to flight envelope)
7. Changes to both the electrical and hydraulic systems (mostly to account for the mission system).
8. Changes to the MGB.
9. Changes to the anti-ice system.
10. Changes to the Cabin to include new main door, 2 x GPMG mounts, changes to various avionics racks/storage, basic cabin layout is all new. Requires completely different egress certification.
11. Different Radio Fit and new ICS.
Some of these changes in themselves are fairly minor (ie new radios and amoured seats) but when they all add up they are significant. In addition, all these changes are for the most part without considering the mission system which in itself are significant. The individual bits of the mission system of are mostly C/MOTS but the integration is all developmental.
Oh yeah almost the forgot the addition of Cup Holders to all crew positions. Although I am pretty sure this requirement has been already been demonstrated and isn't holding up delivery.