That's not quite my point - you asked where would you mount a rear plate on a tractor, to which I answered that there are lots of places. If you're talking about the fact that plates can be obscured by large trailers etc then local laws will dictate that there is a plate on the trailer. I guess plates covered by attachments (ploughs etc) are a slightly different case and may obscure the plate.
Different countries different rules, plates on these vehicles would be great anyhow, but I can see why it's not required.