NAPA story was on a New Holland, but brand is beside the point.
I've been though a few fleet guard presentations on this stuff, fleet guard is probably the biggest OEM for tractor filters. I know they do some Kubota stuff, but not all. They do most everything for CNH. Their platform is that a car is typically under a highly variable load, averaging around 20%. A tractor is under a much heavier load without nearly as much variability. For that reason, its much easier for an aftermarket filter to preform on a car or truck than it is on a tractor, the spec does not need to be as close to what the factory intended. When cross referencing something, you simply don't know how close the filter really is to spec. You also don't know mechanical designs like will it bypass and how much, flow rates, etc. Its very possible to get a good cross referenced filter and I am sure there are good products out there, but finding the right match is really a lot more complicated than just checking if the threads fit.