From personal experience, it is a good idea to do the GVP Spectrum 28/24 boards' caps. Particularly the two (typically yellow) parts below the clock part, to the right of the unused ROM socket. I know of two instances where they fried (one was mine). Replacing them with high quality SMD Hybrid Electrolytic is sufficient. They are for digital noise filtering.
GVP's earlier boards used TH electrolytic axial caps for noise filtering, and they don't seem to have any issues. The mini TH ceramics by each TTL IC are no issue, nor are the similar SMD mini ceramics on the later boards near TTL chips. The later SMD boards started to get the larger-value ceramic or tantalum caps parts in a few places, and they should be done. If the board is strictly digital (CPU, memory, SCSI, basic I/O) and has them for basic noise filtering on the power planes near the edge connector or close to a clock chip, go with SMD Hybrid Electrolytic replacements like above.
The parallel-port audio digitizer module, video TBCs, IV-24, and anything that is on the output signals of an A/V product, I would replace them with identical parts.