Like Tom says, give it a good soaking in penetrating oil - I tend to wire brush the front struts around where they slide into the hub and then soak em, same with the bolt/nut of the strut clamp. Also soak the ARB link top nut/bolt. To
help persuade the strut clamp to open, you can get a spreader tool or make one your self with a 7mm allen key, grind down to make an oval. This fits in the back of the strut clamp and eases it open.
Deffo replace the top mounts and bearings, for the extra money and ten mins it'll take it's a no brainer.
IIRC the rear damper
lower fixing nut should be replaced, its a self locker.
Depending on the condition of the bolts you might want to replace the ones you remove - OCD and all that
Better to have a pain of a time doing the fronts first, you'll love the rears for the simplicity and speed!