This list is, as far as we know, what is and isn't fully transferring over in TTK. Everything is subject to change and none of this should be taken as finalised confirmation.
[u][b]Armour Which Will Upgrade[/b][/u]
- Light Beyond Nemesis
- Obsidian Mind
- Voidfang Vestments
- No Backup Plans[?]
- Young Ahamkara's Spine[?] (possibly Sealed Ahamkara Grasps)
- Helm of Saint-14
[b][u]Weapons Which Will Upgrade[/u][/b]
- SUROS Regime
- Red Death
- The Last Word
- Thunderlord
- Truth
- Bad Juju
- Invective
- Hawkmoon
- Monte Carlo
- 4th Horseman
[u][b] Weapons Which Won't Upgrade[/b][/u]
- Gjallarhorn
- Super Good Advice
- Universal Remote
- Necrochasm
- Hard Light
- Thorn
- Vex Mythoclast
- Ice Breaker
- At least five other Special Exotic weapons (this takes into account new Exotics, so possibly more)
- MIDA Multi-Tool
[u][b]Armour Which Won't Upgrade:[/b][/u]
TBA
Edit: [b]If it's not on a list, it means we don't know.[/b] For example, no Hunter armour is on here because we didn't see any in the videso and it hasn't been confirmed outside of that.
[u]Sources[/u]
https://youtu.be/2kDXbn9mC9Y?t=34s
https://www.youtube.com/watch?v=__arO-w5G-M
[url=https://www.bungie.net/en/News/News?aid=13414]No Backup Plans in the BWU[/url]
[url=http://www.gameinformer.com/themes/blogs/generic/post.aspx?WeblogApp=features&y=2015&m=08&d=21&WeblogPostID=7637738&GroupKeys=]Game Informer (You can see the Hunter wearing what seems to be a new YAS)[/url]
Edit 2: I was going to refrain from saying this in case it's just false hope, but just because a certain Exotic isn't going to upgradable at launch doesn't mean it won't ever be. "Only some of them are coming forward right now." Take that as you will.
Edit 3: This list will be updated as more information comes out. Please try not to jump to conclusions. Just because there is only one piece of Titan armour on here that doesn't mean no other armour is coming forward. Please read the previous edits and statements.
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Somehow Bungie continues to mess up a fantastic game even further. There isn't a single person that actually [i]wants[/i] this, so I don't see the reasoning being doing it. Watch them do something stupid sell the upgrades in future expansion packs.