Not many. During initial assembly of the bottom bracket area because access is easier when it is a bare frame and upside-down. This includes cable guides that mount under the BB.
If I was painting a bare frame, I'd do at least one coat with the frame upside down to ensure coverage of the hard-to-see areas. Same for sanding, and general inspection before painting the bare frame.
All other assembly or maintenance I'd do with the bike right-side up because gravity has an effect on the transmission and how it works and shifts.
The mass of heavy wheels isn't a problem if you're lowering the frame onto the wheels instead of lifting wheels up to frame.
I might also put the bike upside down when removing a stuck seatpost with a vise and leverage, or if I've had a roadside mishap and having to improvise.