So that's with sales tax? Full retail on a 732 electric start and tiller is $4165. Minus $700 is $3465. Right now, you can go on BCSamerica.com and see that the 732 is on sale for $3239 with electric start. Add a 26" tiller for $615, and you've got $3751. Your discount from this dealer is actually $286.
The Grillo 107d with electric start and 27 inch tiller is $3700 plus shipping and sales tax (if you're not ag exempt). Yes, you are supposed to report out of state sales and pay the applicable tax, but most people don't... But, we're not talking apples to apples here. The 107d has a third working speed of 3.3 mph at full throttle. This is a good speed for mowing, but also a good speed for getting from place to place. You can also use transport gear to move when in tiller mode, just run the engine at and idle and brisk walk, but the transport gear isn't accessible in "mower" mode. It also has steering brakes, which can be used for sharper turning and for holding hillside while mowing. All in All, the G107d's extra options make it a more user friendly machine for not a lot more money (usually less, but you're looking at a demo machine).
The direct competitor to the 732 is the G85d. Like the 732, it has two working speeds and no steering brakes. Earth Tool's doesn't offer it on thier site, but you can buy the 11hp engine with electric start on the G85d for around $2850. Add $550 for a 27 inch tiller, and you have the direct competitor to the 732 for $3400 plus shipping and tax - $65 less than the demoed 732.
You can save quite a bit more if you don't really *need* electric start. It adds $350 to the cost. a G85d with 11 hp Honda recoil start with 27 inch tiller is $3150. Unless you are planning on running much more power hungry attachments like a
chipper or a flail mower, you also don't really *need* 11 Hp. The G85d with recoil start 9 hp Subaru and 27 inch tiller is $2775.
I guess I went the Loooooong way around to say that I don't think that 732 is a good value.