Most of the scrolls (that upgrade moves) aren't too useful for TASing, I think. Wheel perhaps, as it might be needed to roll through certain kinds of obstacles.
Then again, it might not- I remember one point where it forced a stop, trying to drive an iced wheel through a waterfall.
The sword and bomb upgrades a. require their respective scrolls from late worlds (Bomb is in world 8 iirc, Sword in 6) and don't do much aside from being different element really. Hammer is undoubtably the best pick against Dedede as his vulnerability is artificially long, but I think that using Bomb Drop may be faster on others, as it's good damage + very fast rate of attack. Might want to try that out.
Tornado might be an option- not sure if TAS capabilities override the nice mobility and invulnerability and decent damage against the short-invulnerables.
edit: Found my little cheat sheet of what treasures need abilities.
Hard Blocks (look like gray versions of SMB1 stairs) require UFO, Fire, Hammer, or maybe one or few others(Metal for instance, if going down) to break.Steel Blocks (metal with corner rivets) require any fire-element attack to break. Fire itself is fastest. Fuses require fire-type too, natch. Posts need hammer or stone or magic to beat in. I don't remember all of what these symbols on my chart mean, I'll try to playtest and fix it up later._ means nothing special. Directions mean a choice in stage required.
1-3: Animal, _
2-1: Right, _ _
2-3: Wheel, Bubble (in its directional capacity), Animal. Also, a wheel bubble
2-5: _, Hard Blocks, _
2-ex: Post, _ _
3-1: Wheel/Laser (up attack, but these work well), Hard Blocks, _
3-3:_, kill Dee, _
3-4: Fuse+cloud(fire-type), fire (or being fast), _
3-5: Fire or Wheel
3-ex: 3-tile wallpiercing attack, _ _
4-1: Cutter (timing/remoteness, bomb may be usable), Laser or Spark, _
4-3: up, left, wheel
4-4: right+Kill dee, steel blocks, steel blocks
4-5: Wheel or other speedy. Fire and fighting (probably others with TAS) can reach right area with chest before it closes making level trivial.
4-ex: Left, down, _
5-1: distance weapon or invincible(wheel/fire), same again, _ [some tricks possible]
5-2: 4-tile wallpiercing, faster with greater wallpiercing, floorpiercing(firescr/beam/ice/bubblescr)
5-3: Hammer(post, but it gives you hammer), animal, metal. (the Squeak hideout holds a Hammer bubble at end, btw.
5-4: Kill dee, bomb/cupid/(tricky stuff or just being fast), _
5-ex: Hammer, Ice(not strictly), _
6-1: Fire/animal (or unnatural speed?), _ _
6-3: Hammer/post( It's key to have beforehand, it requires large detour to get one, unlike almost all the other parts of the game.), left, _
6-4: Fuse, cut-type, _
6-ex: Wheel, kill dee, _
7-1: up, _ _
7-2: _, firetype, firetype
7-3: Firetype, _ _
7-4: _(ufo?sword?), electric-type, _
7-5: Wheel.
7-ex: Kill dee(middle up), right, _
8-1: Steel block(up), down-left, and be careful to not have him drop the last one down a pit.
8-2: up-left-left?, kill dee, _
8-3: animal, hard block, _
