Body colored fenders
Unnecessary, but I love the way they look.
Power top
Used to be that people living in 4 seasons weather would have both hard top and soft top. Power top is best compromise especially if you dont have storage for a spare top.
Trail cam
Unecessary, but I like it for tight parallel parking in the city
Towing pack
If you need to tow something, it's necessary. If not, it's not.
Cold weather pack
Absolutely necessary. Heated seats and wheel are amazing one chilly top down nights
Proximity Entry
Necessary, because its a push button ignition meaning there's no reason to dig your key out. Taking it out just to unlock is annoying.
Steel bumpers
Only necessary if you plan to add a winch or big tires, and even then there might be better or cheaper aftermarket options.
Safety groups
Visibility is good in the Wrangler, so I'd say this is unnecessary but traffic aware cruise is great to have
Half doors
Cool AF but too expensive, unnecessary.
All weather mats
Absolutely necessary but there are better ones than the OEM version
Recommended:
Door sill guards. They are known to scratch and rust.
Camping blanket for chilly passengers
Tie-downs for anything you might have in the back while top is down