/opt/splunk/etc/users/
/opt/splunk/var/lib/
In the former, if you are not doing AD, you will surely find that users you have deleted long ago still have directories here and some of them are probably quite large. I have reported this bug but this was many GB of wasted space for me.
The latter is more disturbing because it is constantly growing and does not appear to ever recede. There are Splunk index DBs there (*.tsidx, *.db, etc) and I don't see why that should be. I assume that one of the apps we installed did this (right now my leading suspect is SoS, but I am not done checking). Run this command and you may be unpleasantly surprised:
cd ${SPLUNK_HOME}/var/lib/; du -sh ./* 2> /dev/null | sort -nr