Update for Gen 8 :D
Fly: Salamence, Rayquaza, Fletchling, Fletchinder, Talonflame, Vikavolt, Drampa, Flapple
Surf: Tentacool, Tentacruel, Slowpoke (Kantonian and Galarian), Slowbro (Kantonian and Galarian), Slowking (Kantonian and Galarian), Staryu, Starmie, Omanyte, Omastar, Suicune, Mudkip, Marshtomp, Swampert, Milotic, Spheal, Sealeo, Walrein, Tapu Fini, Eiscue
Cut: Farfech'd, Kartana
Strength: Machop, Machoke, Machamp, Pinsir, Mudbray, Mudsdale, Stufful, Bewear, Cufant, Copperajah
Waterfall: Gyarados, Goldeen, Seaking
Rock Smash: Galarian Farfetch'd, Galarian Zapdos, Mudkip, Marshtomp, Swampert, Riolu, Lucario, Sawk, Mudbray, Mudsdale, Passimian, Golisopod, Tapu Bulu, Clobbopus, Grapploct, Sirfetch'd, Falinks, Cufant, Copperajah, Duraludon, Kubfu, Urshifu (Rapid Strike and Single Strike)
Whirlpool: Shellder, Cloyster, Gyarados, Kingdra, Wailmer, Wailord, Frillish, Jellicent, Dhelmise
Rock Climb (USUM): Venipede, Whirlipede, Scolipede, Scraggy, Scrafty, Ferrothorn, Druddigon, Rockruff, Lycanroc (All forms)
Of course, HMs are unneeded in Gen 7/8, but these are technically still HM moves.