The article https://access.redhat.com/solutions/27943 includes a number of common libraries that are so widely used that a reboot would be beneficial.
The most obvious ones are probably glibc and linux-firmware...
These are pared down a bit but listed for dnf at: https://github.com/rpm-software-management/dnf-plugins-core/blob/master/plugins/needs_restarting.py#L42