In Sun/Moon, a new TM was added for a new move, Smart Strike. Smart Strike is a 70BP Steel attack with perfect accuracy (like Aerial Ace and Feint Attack). However, aside from the perfect accuracy, Smart Strike is inferior to the 80BP Iron Head, which also has a chance to flinch. What are the Pokémon that can learn Smart Strike, but not Iron Head?
(Only in Sun and Moon. Iron Head was a move tutor move in ORAS, but not in Sun/Moon so that doesn't count.)
The NidoranMale Family, Rapidash, Seel family, Cloyster, Rhyhorn family, Goldeen Family, Tauros, Lapras, Mew, Togetic, Samurott, Excadrill, Scolipede, Thundurus, Tapu Bulu, Tapu Fini, Kartana, and Necrozama
Source This and This
