Anderton
SPlat still includes REmatrix Solo.
Great. Then I'd say there is nothing really essential that isn't well covered by SPlat. I am enjoying using Izotope Neutron, which covers a lot of territory occupied by the various SPlat plug-ins. I find the integrated Neotron environment a little easier than using a bunch of separate plug-ins, but I tend to stick pretty close to the the presets. And I certainly would not call Neutron essential.
If one is dealing with live recordings, then I would definitely consider Izotope RX5 to be essential.