The basic set of equipment to build cabinets isn't really that much. The set of equipment to produce them quickly and effciently is another story.
I can pretty much build anything in my home shop which consists of a Powermatic 66 TS, 18" Woodmaster Planer/Molder, 17" Delta Drill Press, 14" Delta Bandsaw, 8" Jet jointer, 5HP Air compressor, and a pile of electric and hand tools. I can build just about anything, but I can't do it all for a profit, and large production runs just aren't practical.
That being said, I think that is the aspect about my shop that I enjoy. No monthly machine payments, no overhead, etc. I can just take my time and enjoy my work. I already know I can build and entire hotel, restaurant, hospital worth of cabinets, I did it for 5 years in a large shop with CNC equipment, edgbanders, etc.
Most people see stuff like CNC equipment, panel saws, etc and think WOW, you can build anything with this, and it really isn't true. Alot of that equipment is geared towards a focused task and doing it very fast. The shop I used to work in was a hybrid, we started out as a traditional solid wood processing shop doing mainly millwork, and not to much casework. We used 2 unisaws, a RAS, shapers, and a Woodmaster to produce alot of stuff. We later added a Mereen Johnson Gang Rip, and Wienig moulder to increase the amount of solid stock we could produce. A Year later we expanded and added more panel processing equipment like a 10ft sliding table saw, edgebander, line bore, but we still did lots of solid wood processing. As part of that same expansion, we added a 10HP shaper with tenoning table, upcut saw and tigerstop, Ritter Pocket hole drill and clamp table, 43" Double head belt sander, US Concepts Curved moulder, and an Edge belt sander.
Panel processing and case work demand continued to grow so we finally bit the bullet and went CNC with a Komo Mach 3 512.
What happened at that point when paying $7000 a month on the CNC is we realized that while the CNC could do many things, the changeover times to do small runs cost more than the margin you could make selling the product. We really became a part milling business. We had to make so much casework to keep the CNC busy that alot of the other equipment sat idle, and we even started outsourcing things like cabinet doors, etc.
Taking what I learned from that experience, I can pretty much build the same quality cabinet in my garage with UV finished birch ply, and outsource the doors to conestoga or Decorative Specialties. Yeah, it might take me a bit longer, but I don't have to worry about when the next machine payment is due either.