1. Sikorski, M., & Honig, A. (2012). Practical Malware Analysis: The Hands-On Guide to Dissecting Malicious Software. No Starch Press. In Chapter 5, "Static Analysis," Dependency Walker is described as a tool to "list a program’s dynamic dependencies" (p. 98). The chapter also differentiates the functions of PEiD (p. 96) and resource extraction tools (p. 101).
2. University of Virginia, School of Engineering and Applied Science. (2015). CS 6501: Malware Analysis, Lecture 3: Static Analysis. In these course materials, Dependency Walker is explicitly listed and described as a tool for viewing the "DLLs and functions used by a PE file" (Slide 20). The same lecture describes PEiD for packer identification (Slide 19).
3. Microsoft. (2021, September 15). Dependency Walker. Microsoft Docs. "Dependency Walker (depends.exe) is a free utility that scans any 32-bit or 64-bit Windows module... and builds a hierarchical tree diagram of all dependent modules." This official description confirms its purpose for identifying dependencies.