It depends. What's the year & model of the tractor and which filters are you asking about? They mostly all have oil filters for the engine, but some of those are spin-on and some are the cartridge type. A lot of them also have fuel filters(both diesel and gasoline), hydraulic fluid filters, and some of them even have filters for the transmission fluid. Then there's the air filters, some of which are oil bath and others are paper cartridge types.
I use NAPA brand for oil filters usually. From what I understand they make sure that their cross-referencing chart will give you an exact replacement in terms of filtration, bypass pressure, etc. Some other brands just cross-reference for size and fitment, not for the other specifications.
I like K&N for air filters for my motorcycles and cars. They seem to live up to their claims that they provide better air flow and better filtration than disposable filters, plus they're reusable.
I usually go with the manufacturers brand for things like hydraulic filters and specialty items like the transmission filter in my Ford 4000 tractor. It has an oil bath air filter, so I do like the manual says and change the oil with the same thing that I'm putting in the crankcase at the time. The steel wool element is reusable too, so I just soak that in mineral spirits to clean it and let it air dry.
I've never owned a diesel, so I don't have any experience with diesel fuel filters.