My experience is with 2 cars. W201 and W126. I swapped the gas engines for diesel engines. I never did anything to the tanks. I just drained the gas. Filled with diesel and drove. I never needed to change a fuel filter. Common sense would tell you to have a spare filter in the car, but I never needed it. YMMV

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Greg
2012 S350 BlueTEC 4Matic
2007 ML 320 CDI
2007 Leisure Travel Serenity
2006 Sprinter 432k
2005 E320 CDI
1998 SLK230 (teal)
1998 SLK230 (silver)
1996 E300D 99k, 30k on WVO
Previous:
1983 240D, on WVO
1982 300D, on WVO
1983 300CD, on WVO
1986 300SDL 237k, 25k on WVO (Deerslayer)
1991 350SDL 249k, 56k on WVO - Retired to a car spa in Phoenix
1983 380 SEC w/603 diesel, 8k on WVO
1996 E300D 351k, 177k on WVO