Factorial experiments were carried out on spring- and winter-sown oat crops in Ireland in 2016–2019 to identify plant responses in yield formation and grain filling procedures. Two cultivars (Husky and Keely), three seed rates (250, 350 and 450 seeds/m2), six applied nitrogen (N) rates (40, 70, 100, 130, 160 and 190 kg N/ha) with a plant growth regulator (PGR) were examined in spring and winter sowings, using the same cultivars at five rates of applied N (80, 110, 140, 170 and 200 kg N/ha). The applied N rate and seed rate significantly (P < 0.05) modified the yield components determining grains/m2 in spring- and winter-sown crops with increases in panicle number of key importance. Increases were also observed in the proportion of primary grain by weight (0.9–1.6%) and number (0.7–1.4%) ratios in spring-sown crops in response to applied N rate, with winter-sown crops exhibiting a more consistent pattern of grain fill. Seed rate and PGR application had minor effects on yield components and panicle conformation. Grain fill procedures played an important role in the maximization of grain yield under seasonal conditions. Significant positive correlations were observed between the number of aborted grain sites and yield under drought conditions (0.22), with negative associations observed in near-optimal conditions (−0.22 to −0.41). Agronomic effects on grain site abortion were minimal in comparison with seasonal effects. In seasons characterized by cool, consistent conditions, grain yield was maximized by the utilization of all available grain sites. Where assimilate shortages were encountered during grain fill the abortion of grains sites was positively associated with grain yield.