Mice and rats can chew through wood, plastic, rubber, vinyl, fiberglass, window screens, spray foam, caulk, lead, thin aluminum sheeting, electrical wiring, and low-quality concrete or concrete block. If a material is softer than steel and has an edge they can get their teeth on, treat it as something a rodent can open.
The most useful single source on this is "Rodent-Proof Construction and Exclusion Methods" by Baker, Bodman, and Timm, published by the University of Nebraska in 1994 and still widely used in the pest control trade. It says rats and mice can "gnaw through a wide variety of materials, including lead and aluminum sheeting, window screens, wood, rubber, vinyl, fiberglass, plastic, and low-quality concrete or concrete block." UC IPM adds foam and caulk to the list for rats, and says rats damage electrical wires and gnaw soft metals such as copper and lead.
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Two more worth knowing. The National Park Service notes that mice and rats can chew through plaster. And Baker, Bodman and Timm specifically call out neoprene seals and spray-in-place foam as not rodent-proof, which covers most of what gets sold as a quick fix at the hardware store.