On the Mitsu tractors, it just requires a filter change not a fluid change at the initial service if I remember correctly.
I could not remember the hours and had to go back and look. He said 100.... so it sounds like he should be OK.
He also does not say where he lives.... if the oil is still cold and he is at the arctic circle... I mean it was 2 here the other day and the tractor let you know it when it first was running...