Remember as far as trade in value goes. A dealer excepting it as a trade in, will normally offer less than the current actual value. This way the dealer can mark up the price to current value or in excess of it, to allow for his profit.
If this Landscaper freind of yours will sell his 100 hour L3010 for current "trade in value". And its in good shape, you may be looking at a very good deal. However some landscape companies, ( if they have lots of employees ) will allow lots of employees to operate a peice of equipment. And you never know who might have abused it.
I would call several dealers ( They don't nessacarily have to be Kubota dealers ). And tell them your interested in buying a new tractor, and have them quote you a trade in value on this L3010. Have your freind give you a list with all the options this tractor is equipped with ( Transmission, tires, accessaries, etc. ), so you can get a fair value from the dealers.
I'd say you might have a pretty good deal here, good luck.