Oil Filter Change; Volvo D4

I have only about 60 hours since my last engine oil change (D4-260) done one year ago. I will change the oil as I do believe moisture and contaminets accumulate and need to be removed annually. BUT, do I really need to replace the two oil filters? They are mounted "upside down" and do not hold oil as would be the case in the more common orientation. I know many will say it is just cheap insurance and to replace, but is there really any factual justification for this given the low hours and filter orientation?

If you use the OEM Volvo filters, they won't leak any if at all. I just replaced mine yesterday, not a single drip. Be ready with oil pads jic. Sure, more expensive but it pays in the long run.

I suppose that if you were diligent about changing the oil every 60 hrs, maybe the filters could go 120? The manual says 200 hrs between changes.