My B26 Kubota will start in any range as long as the HST pedal is in neutral position. I like this much better than having to shift to N to start. I thought my BIL's NH was going to melt the plastic hood when he stalled it while punching up a burning pile of brush. With the pressure on the HST, he couldn't get it to shift out of gear in order to start it. After what seemed forever, the pressure finally got down so he could shift to N, start the tractor, shift back to L and get the heck out. If it were my B26, it would have been just take the foot off the HST pedal, it would go to N and with a turn of the key, back to business.
I always lower the FEL when parked or when I dismount any of my tractors. It is much better brake than the parking brake and easier to engage and disengage.
There is definitely advantage to not having to shift range selector to N to start. ONE safety is plenty and I don't need 3 or more position safeties in place for starting. I can start my B26 while on the ground and with it in gear as long as the pedal is neutral, as soon as the pedal is engaged, the engine dies if no one is in the seat.
I would hate to have to trace down a bad micro switch on my ZTR mower which has to be in park (1 switch), handles pushed out (2 switches-one for each handle) ,seat occupied (1 switch), mower disengaged (1 switch). SO it could be any one or more of 5 micro -switches bad to trace down. So much simpler to just look at one although I do see the need for all of them on the mower, but not on a tractor which should need not more than 1 for HST pedal and one for PTO engagement.
For my gear drive tractor, I shift everything to N (range, gear and shuttle shift) and lower the FEL. I have to push the clutch fully in to start regardless of what position the gears are in. I don't usually apply the parking brake unless I am doing something where I need to leave the engine running as in hooking up to a piece of equipment where I may need to raise or lower the 3 PH. I always fully engage the parking brake when using it on any of my equipment so it wont move without releasing it. I always have to watch when my BIL uses my RTV as he will just lightly set it and I always end up running it for some distance with the brake on.