i've never heard of "requirements" for a phd program. there are no formal reqs. the only decisive condition ("requirement") for admission into a phd program are your
LORs. i think that the top10 programs don't really check your transcript but first read your letters. for a master's degree, however, your grades will matter more, as it's not research-oriented. grades don't make you a good researcher,
LORS evaluate that aspect. TM focuses on grades and courses, because that's the only advice they can give you - we can't recommend you to impress a professor as professors evaluate you automatically, so TM is obsessed with trying to quantify profiles...