Oil, tires, brakes, filters, other wear items, and parts where the OE is known to suck
Most dealers don't even use OEM oil for customer-pay work, just random bulk
Spark plugs are a case-by-case basis. For example, the 3V Ford V8 sucks and uses stupid 2-piece platinum. There are better aftermarket plugs that are either 1-piece platinum, and there is even an iridium out there for it
Engines that are difficult to work on and came with copper or platinum from the factory are instances where upgrading to iridium is a good idea.
Bosch used to make these gimmicky multi-prong spark plugs (NOT the same as OE multi-prong designs). Usually, they are to be avoided, but the waste-spark Toyota 1MZ-FE is the perfect application for them. The Bosch Pt-Ir Fusion is a 4-prong iridium good for at least 100k (factory is a 2-prong platinum only good for 60k), and it's almost impossible to change the rear plugs on a 1MZ.
Aftermarket transmission pans where a drain plug wasn't included from the factory are a good upgrade.
Cars with air suspension always have problems with it. So, a popular aftermarket mod is to convert to coils.