psutils

includeres does not alter the %%DocumentNeededResources comments.

psutils 3.3.8                                      2025-02-15                                         PSUTILS(1)

includeres  includes  resources  (fonts,  procsets,  patterns, files, etc.) in place of %%IncludeResource
       comments in a PostScript document.  The resources are searched for under the resource name, and  with  an
       appropriate extension.  The pipeline

              extractres file.ps | includeres >out.ps

       will move all resources appearing in a document to the document prologue, removing redundant copies.  The
       output  file can then be put through page re-arrangement filters such as psnup or pstops safely.  Include
       resources in a PostScript document.

       INFILE `-' or no INFILE argument means standard input

       OUTFILE
              `-' or no OUTFILE argument means standard output

       psutils

-v, --version
              show program's version number and exit

       -q, --quiet
              don't show progress

psutils [OPTION...] [INFILE [OUTFILE]]