Design for test. An FPGA design contains no scan chains, no memory BIST and no boundary scan, because the device provides its own test infrastructure. All of it has to be inserted, validated and delivered as production patterns. It is real work with no counterpart in the source design, and it is the most commonly omitted line item.
Reset architecture. FPGA configuration sets every flip-flop at power-up. An ASIC does not. Adding correct reset without changing behaviour touches the whole design.
Verification equivalence. Because a post-tapeout bug costs a mask set, proving the converted design does exactly what the validated one did carries more weight than typical verification. That effort is not optional and not small.
Memory behaviour. Inferred FPGA memories and compiled ASIC macros differ in read-during-write semantics, latency and initialisation. Each difference is a potential functional change that has to be found deliberately.