If one car headlight burns out, should the other also be replaced at the same time?

A mechanic friend of mine tells me that when one of your car’s headlights burn out, its better to change both lights at the same time.the reason for this is not having to duplicate changing the headlight, again. i see the logic in his statement, but i compare headlights to auto tires. if i have one flat tire, does this means i should also replace the other three tires? should this logic also apply to my auto’s rear tail lights? any thoughts?