Every electrolytic cap in the amp should be replaced. The would include power supply caps and cathode caps. You can measure the resistors and replace any that are drifted beyond the tolerance of the resistor value. Usually they are 5% to 20% tolerance depending on the resistor type. Carbon film and carbon comp were used in the Sunns for the most part, though some wirewounds were used for screen resistors. You can replace coupling caps if you like....pretty much any new production is better quality than what is in there, but thats up to you....it will work fine without doing so. Same for the resistors.
With today's voltages, the can cap isn't a great idea since it is often over-voltaged. If you do some searching, you can find some old threads regarding recommendations for what to do.
The Sunns tend to break up around 6 or so. You'll never get a 60 or 120 watt Sunn to have as much headroom as a 200 watt amp. You can mod the amp and increase preamp and phase inverter voltages and get a little more headroom, but its kind of fighting a losing battle. Replacing the caps will help, but only to a point.
Greg