1) that is a STRONG low pass filter and is NOT common or needed, at all, in normal SS guitar amps.
2) you do not show where they lead to, but a few amps or preamps or pedalboards, digital or analog, include similar 24dB/octave or stronger low pass filters as "cabinet simulators".
Normal load for a guitar amp is a guitar speaker which has a built-in "mechanical" low pass, usually above 4kHz or so.
If signal is fed into a recording or PA mixer or into a powered cabinet which have way wider response, tweeters or drivers, etc. , sound is *unbearably* buzzy, so such a filter is added to mimic guitar speaker rolloff.
Your circuit is incomplete but I guess it either feeds headphones/line out or somebody complained about buzzy sound and designer included it for good measure.
Again, not "common" by any means, you do not *need* it.
As a real world example, Hughes & Kettner Red Box: a signal attenuator -direct box - cabinet simulator, including such a filter:
https://elektrotanya.com/hughes-kettner_red_box_classic_sch.pdf/download.html
2) you do not show where they lead to, but a few amps or preamps or pedalboards, digital or analog, include similar 24dB/octave or stronger low pass filters as "cabinet simulators".
Normal load for a guitar amp is a guitar speaker which has a built-in "mechanical" low pass, usually above 4kHz or so.
If signal is fed into a recording or PA mixer or into a powered cabinet which have way wider response, tweeters or drivers, etc. , sound is *unbearably* buzzy, so such a filter is added to mimic guitar speaker rolloff.
Your circuit is incomplete but I guess it either feeds headphones/line out or somebody complained about buzzy sound and designer included it for good measure.
Again, not "common" by any means, you do not *need* it.
As a real world example, Hughes & Kettner Red Box: a signal attenuator -direct box - cabinet simulator, including such a filter:
https://elektrotanya.com/hughes-kettner_red_box_classic_sch.pdf/download.html