Some people seem to really like to tighten things as much as they possibly can, even when there is no reason to. Tightening a clean new oil filter with one hand is usually enough, and makes removing it much easier (you might not even need to use a wrench, sometimes just two hands are enough). For the drain plug, if it doesn’t have a crush gasket, 20 to 25 ft-lbs is usually about right, while plugs with crush washers are usually tightened a bit more, around 30 to 35 ft-lbs. Overtightening will just cause you problems when it comes time to remove the filter or drain plug.