Regardless of which tractor I am using, I wear whatever I happen to put on that morning. No special wear is needed for most tractor work. I have had 30 years of steel toe shoe wear on construction sites which is enough for me. I still have a fairly new pair of steel toe 8" laceup left over from my working days that I wear if I am working in the woods or with my weedeater, but for tractor work, I have about half a dozen loaver style leather shoes that I wear for most of my daily activities and I will swap them out so they all have a chance to dry and air out. This doesnt go over too well with the wife as I might have 3 or more pairs of shoes laying around plus my house slippers. I dont feel that I need steel toes boots to drive the tractor as I dont think anything is going to fall off of it and smack my toe. I do feel the need for heavy boots when using a string trimmer and steel toes when I put on the saw blade to trim the fence line as those things cut just about anything including meat and bone if they got too it.
Bottom line is dress appropriately for your task, if all you are doing is mowing with the tractor tennis or light weight hush puppy style is plenty. I dont like sandals as you could hang the open toe under a pedal which might make you miss the pedal when you really need to stop, but other than that just about any comfortable shoe or boot works for me. Its really dealers choice on this. If you feel you need 12" high steel toed boots to be safe then get 'em, use 'em, be happy.