Pretty much if you plan to gig with the amp, then the electrolytic caps in the amp should be replaced. You can use a can cap as others have done, but these will be over their voltage maximum rating with the wall voltages today, and that shortens their expected lifespan considerably. A better approach is to use series connected individual caps inside the amp and leave the can in place for cosmetic reasons, but disconnected electrically. If you series connect caps, you end up with half the uf value but twice the voltage rating. You also need to connect a 220k 1 watt resistor in parallel with each cap so the caps will share the voltage instead of one trying to hog all the voltage and exploding as a result. You can stay close to stock values or go with larger cap values for tighter and quicker bass response and less noise. If you use the amp for bass, and decide to change to larger cap values like many here including me have done, then I would suggest to only change the first two filter sections to larger cap values. If you change the ones after that, it will directly change the sound of the amp, but changing the first two will only change the feel of the amp.
The signal caps are probably just fine and won't need replacement, though the brown blob caps that were used in many of the Sunns aren't very good caps with high ESR, and while they almost always still work ok, just about any modern cap will sound better than those. The rest of the caps are just fine sound-wise and I wouldn't replace them unless they are leaking DC to the next stage in the amp from where they are located.
Some of the carbon comp resistors may have drifted off their tolerance and should be replaced if so. Carbon comp plate resistors often get moisture in them and will crackle, especillay in the plate resistor position in the preamp. If you replace them, use the same carbon comp types. The carbon comps in the power supply and negative feedback areas should be replaced with modern metal film or metal oxide. Carbon comps are famous for bursting into flames in overload conditions, and metal film or metal oxide resistors will not do this. The resistors in these positions are not in the audio path either, so as long as the value of resistor used is the same, there will be no change in sound.
Greg