I think you mentioned earlier today that you had the dealer do $5K in repairs when you first got that M9000 tractor, right? Still sounds like a good deal, but based on your other post you must admit that you have $23K in it. Still a good deal.
It's really not apples to apples. You can't compare 100 HP tractors to 40 HP tractors and they're obviously going to be used very differently. Pound for pound, the smaller tractors are worth more -- or at least they sell for more. This tractor is a newer generation than the M9000 with extremely low hours.
Doesn't sound like it has a cab, but with the equipment he mentioned, it's selling for less than the largest Kubota B models were selling for in 2002. And it's a "40" series which is an added plus. Still seems like a really nice tractor and potentially a good deal to me.
Just my opinion. . .