The 1937 ICC Rules indicate that a locomotive used in road service shall have a headlight
and a locomotive used in road service that is regularly required to run backwards (with some exceptions) for any portion of it's trip shall have a back-up light. (Rule 129).
Locomotives used in yard service shall have a two lights, one on the head and one on the rear of the locomotive (Rule 130)
In other words, it depended on what type of service the locomotive was assigned to. If primarily used in road service, the headlight will do. If used in road service and required to back up for a distance or stop to switch a major facility, a back up light might be required. A locomotive regularly assigned to yard service would have both.
MD Ramsey