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I would at least do rear main seal, spigot bush and sump gasket. The sump gasket because it will be disturbed when doing the reat main. I have always done these when doing the clutch.
You should have a new throwout bearing and spiggot bush in the clutch kit.
The flywheel should be machined. It gives the new clutch plate a nice surface to bed into. Similar to honing a cylinder when new rings are installed.