If you are replacing existing lights (or adding to a prewired oem circuit for halogen lights) with leds I wouldn't worry about a relay, but I like to use relays most of the time when adding lights (or whatever) because it can extend the life of the switches by reducing current passing through them. Each time a switch is turned on and off there is an arc, very small, but the greater the load the more damage it does each time, this normally takes a long time to add up to anything that would cause problems, but sooner or later the contacts will be blackened and not conduct as well, heat will build up and cause a failure. Switches are not cheap if you are going with oem style ones to match your tractor. For example I added two switches to my B2650 and used Kubota switches like the TLB models and they are around $55 each plus tax, so it makes sense to use a relay to reduce the current and extend the life of them as much as possible.
Also, spend the extra money to get weather sealed relays and connectors. I use Deutsch or weather pack and dielectric grease along with heavy wall heat shrink that has the glue to keep water out. Doing so can save a lot of headaches down the road by reducing the likelihood of corroded wires. As a mechanic, I've spent a lot of time tracing wiring issues and a lot of the time it's due to people cutting corners or trying to reduce cost, or my favorite is finding green spots where somebody probes the wires with a test light, huge no no these days as the copper is not like it used to be when exposed to the elements.