Yup, don't think you'll find anyone recommending spots in lieu of floods for the primary work lights on a tractor. I've seen some folks add spots in addition, though, for further reach.
I'm running a 22" led light bar. The outside 6" on each side are floods, the center section is a spot. Kinda got the best of both worlds there, I think.
Have a 32 inch with flood spot combo, hindsight should've gone 30 so it fit inside my rops . 32 were 180watts and believe it was just under 130 for 2 of them shipped. 1 front and 1 back, plenty of light now.
Kubota B8200, then a Kubota L3130 HST, now a Kubota L3400 HST
I think floods are generally the way to go, since you aren't going down a road at high speeds, but moving thru who knows what at lower speeds- you want to see as much as possible. To that end, I just added some 18W flood "side" lights to my front and rear 27W lights. I had to make some new aluminum mounts to locate them all where I wanted them for best aiming. I like them up fairly high, so a loader or plow doesn't simply block the light. The price of these various LED lights has come down to the point of ridiculously cheap... the 18W can now be had for under $9 each delivered!