This answer to this question I asked yesterday contains the following exercise (emphasis mine):
Let $Σ$ denote the underlying set of the Sierpiński space. Are the propositional formulae $φ$ for which $τ⊨φ$ for every topology $τ$ on the set $Σ$ precisely the intuitionistic tautologies?
The answer to this question is negative. Up to isomorphism, there are three different topologies on the two-element set. One of them is the Sierpiński topology itself, and you already know that one doesn't work by itself. The others two topologies are (in)discrete, so satisfy all Boolean identities. In fact, it follows from previously mentioned results (exercise!) that no other finite set $Σ$ is going to work either.
Here is my attempt to prove this result. The basic idea of my proof is that if $|\tau| = n$, then there exists a partition of $n+1$ distinct variables $x_i$ through $x_{n+1}$ into two parts $(a_1, a_2, \cdots)$ and $(b_1, b_2, \cdots)$ such that $(a_1 \land a_2 \land \cdots) \to (b_1 \lor b_2 \lor \cdots)$ is a tautology in the $\tau$-semantics but is not an intuitionistic tautology.
Suppose I have a topology $\tau$ over a finite set $\Sigma$. Since $\Sigma$ is finite, $\tau$ is also finite, with cardinality at most $2^{|\Sigma|}$. Let $n$ be the cardinality of $\tau$.
For ease of writing, let me define the following connective $\Delta((\cdots), \cdots)$.
$\Delta((x_1, x_2, \cdots), y_1, y_2, \cdots)$ is defined as $(x_1 \land x_2 \cdots) \to (y_1 \lor y_2 \lor \cdots)$.
Let $v$ be a sequence of $n+1$ distinct variables. Since $n+1$ > $n$, there is at least one pair of distinct variables that have the same value, for any fixed valuation.
Fix a valuation $x$ and suppose the value of $x_1$ is equal to the value of $x_2$.
I claim that the following is true for the valuation $x$.
$$ \Delta((x_1), x_2, x_3, \cdots) \;\; \text{is true for the topology $\tau$ and valuation $x$} $$
To prove this, let's examine what $\Delta$ looks like in the topological semantics, let $^o$ be the interior operator.
$$ (x_1^c \cup x_2 \cup x_3 \cup \cdots)^o $$
Since $x_1 = x_2$, this is equivalent to the following.
$$ ((\cup \tau) \cup x_3 \cup \cdots) ^ o $$
This is just equal to the entire space $\cup \tau$.
However, when we fixed $x$ we made an assumption that $x_1$ = $x_2$. For an arbitrarily chosen valuation, though, we don't know which variables will have the same values. We can hedge our bets, though, and consider them all in the sentence $\varphi(\tau)$, defined below. Let $e$ be a sequence of variable symbols.
$$ \varphi(\tau) = \Delta((e_1), e_2, \cdots, e_{n+1}) \lor \Delta((e_2), e_1, e_3, \cdots, e_{n+1}) \lor \cdots \lor \Delta((e_{n+1}), e_1, \cdots, e_n) $$
This sentence is intuitionistically false, because for the complete semantics $\tau^R$ (the standard topology on the real line), we can pick $n+1$ non-overlapping open intervals .
I haven't had time to check your solution yet - I'll wait and see if there are other takers ;)
– Z. A. K. Aug 08 '21 at 01:51