Not all plant cells are totipotent!  The table below can be used to assess the Differentiation Potential of various cell types.  1 indicates the Initial Cell Type on the right hand column can give rise to the Derived Cell Type in the top row.  0 indicates that this does not happen.  Note that no any one initial cell type can give rise to all other derived cell types.

In decreasing order of Differentiation Potential:  Meristematic Cells > Parenchyma > Fusiform Initials > Ray Initials > Ground Epidermal > Phellogen.  All other cell types have no Differentiation Potential at maturity.
 
V Initial Cell Type
V Derived Cell Type V
Differentiation Potential V
AM VC(FI) VC(RI) PG PL EP GC P C S F TC T VE SC STE L
AM 1 1 1 0 0 1 0 1 1 1 1 1 1 1 1 1 1 14
VC(FI) 0 1 1 0 0 0 0 1 0 1 1 0 1 1 1 1 0 9
VC(RI) 0 1 1 0 0 0 0 1 0 1 0 0 1 0 0 0 0 5
PG 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 2
PL 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
EP 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 3
GC 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
P 1 1 1 1 0 0 0 1 1 1 1 1 0 0 0 0 1 10
C 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
S 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
F 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
TC 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
T 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
VE 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
SC 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
STE 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
L 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0