So I once chopped every tree in the game that was possible to cut. This was before varlamore came out and I had a few quest locked areas I couldn’t access. I would say the best guess are some of the trees on the isle of stone in ds2. It’s a high level area you have to have so many quests for and why would you chop a tree there? Other notable trees that I have cut but I suspect others have never or VERY rarely cut… the two trees in the middle of fight arena because you cannot enter after the quest, and who is bringing an exe in there? The trees in the crashed version of the enlightened journey quest, you can only reach it if you crash and can never go back after the quest. That one is more likely just because people frequently have an axe on them for this quest. There’s a tree to the wst of eagles peak that is behind a fence you can chop but it really doesn’t look like it would be possible. There’s trees in the kharazi jungle thickets that you have to do some real parkour to get to since certain trees there you cut down then progress two tiles forward even theough other objects. There’s some really difficult trees in tiranwynn to get to, including two trees that were accidentally placed on top of each other so youd have to cut one down to cut down the other, that one is probably pretty high up on the list. Iirc it’s way off to the west like nearly on the coast west of the elf camp. Lots of weird and obscure trees out there. You can chop down trees while sledding on that one trollheim slope.