Pretty much every bit of the game that isn't code, as I suspect you well know.
It's been delayed twice already, I think if they delayed it any further for 'polishing' there'd an angry mob outside their (very unassuming, if you saw this week's Click) front door. The change log that they put up suggests it's balance tweaking and optimisation rather than anything that was actually missing from the 'gold master'. And in any case, we don't know how big the patch is going to be - it could be 10GB, it could be much less, just have to wait and see. if it's a 5 minute wait then frankly I'm not that sympathetic, if it's taking a quarter of the average person's monthly broadband data quota then I rather more am. Have a look at the size of the patches for 'The Elder Scrolls : Online' if you have a mo, they are taking the mickey.
I know at least one website recently said it's no longer going to report on games 'going gold' as they decided it's not really a useful piece of information any more - with the majority of games getting day one patches what's on the disk doesn't really represent what people end up playing anyway. Given the PS4 (and XBO, I think) will 'pre load' digital copies of games so you can play them at midnight on launch day, maybe there should be a system where you can tell your PS4/XBO 'I am going to buy this game so start checking if there are patches issued for it' so it could download the patch before you actually get the game

.
UPDATE: Apparently the patch is about 800MB. I'd characterise that as 'big but not ludicrous'.
UPDATE UPDATE : And it just started downloading to my PS4, even though No Man's Sky (which has already downloaded) won't unlock until midnight Tuesday (i.e. Wednesday effectively)