My old 68 TC had two plugs but my 72 SC has only one.
Could it possibly be that the TC had a slightly different oil pickup and there was a difference in sump shape? Therefore needing two plugs to completely drain the sump?
IIRC there is one fore and one aft, could it be that the oil could be drained equally as well if the car was lifted from the front or the rear?
Could this be a Rover thing for speeding up service times?, the service books did stipulate service times to charge to the customer so draining out of two holes could quicken things up.
Could one of them be a take off/return for something which was an export item or something which never made it onto the car in final production? Maybe a heater element for scandinavian countries for winter driving?
Speculation, but food for thought.