I use tape on everything that doesn't compress; like flares, compression or rubber gasketed fittings.
I use 3-5 wraps of tape depending on the brand of tape I use on all brass or plastic fittings; cheaper stuff is thinner and 3 wraps usually isn't enough, so I bump it to 5. Good tape only needs 3; sometimes 2.
If you overtighten fittings with a rubber seal, you will likely crush the gasket and deform it, so you may not be able to reuse the fitting.