It's not complete- one or two simple examples should suffice to show that.
Blackbody radiation is defined as a photon gas in thermal equilibrium with a reservoir at some temperature T. Say blackbody radiation is emitted, and then passes through a spectral filter- the spectral filtering can be as broad or as narrow as you wish. In fact, we could simply pass it through a polarizer and separate out the polarization components. The energy is well-defined, the
change in entropy is well-defined, but the photon gas no longer has a temperature- even if all the optical components are at the same (initial) temperature.
Same for monochromatic radiation- a well defined energy, a well-defined entropy, but it cannot be assigned a temperature.