same sump holds all the oil needed for the two or more separate systems. They all run on the same oil. HST, power steering, hydraulic system.
One filter is the suction filter for the main hydraulic pump; it's on the suction side of the pump so there is only atmospheric pressure there (about 14.5 psi)-or a little less. Keeps the biggest part of trash out of that pump. That filter is under the RH step.
the other filter is only on the HST models, under the LH step. That one is a pressurized filter, low pressure for the most part but when you remove it you'll understand why it's as heavy built as it is-has to deal with a lot more than atmospheric pressure.
gear drive (DT) tractors don't have the LH filter, only the suction filter on the RH side.
once you get into the bigger grand L's and the M series, you'll find two suction filters usually on RH side near the back.