By essential I mean mods such as SkyUI(unless there's something better now?) and unofficial patches. Things you wouldn't want to play without, and aren't a matter of taste as much as a near unquestionable improvement. And of course .ini tweaks, I remember some basics like setting mouseacceleration to 0, but IIRC there are several visual and performance improving ones as well as ones that make gameplay better like the archery tweaks.
And visuals, well, the main reason I'm starting Skyrim up again is 1. DLC I haven't played, and 2. my video card died and I replaced it with an nvidia GTX 670 which I imagine should allow for quite a few demanding visual enhancements(ENBs with SSAO - or would it be better to enable SSAO w/NVIDIA control panel?) relative to my old radeon 6950. So I'm hoping for the works.