Who sends PWS Cancel Response in F1AP?

The gNB-DU sends it to the gNB-CU over F1-C.

Which field correlates the request and response?

Transaction ID matches this response to PWS Cancel Request.

Is Cell Broadcast Cancelled List mandatory?

No. If supplied, each item must contain NR CGI and Number of Broadcasts.

Does successfulOutcome prove that all UEs received the warning?

No. This is cancellation procedure reporting, not per-UE reception acknowledgement.