I ran my Kubota L3940 at full PTO RPM for a full day right off the delivery truck.
No problemo
These tractors are ment to be WORKED. That's what they were designed to do. Don't abuse, but certainly use....
It's not like a car or a motorcycle that may, or may not, need to be broken in (I had to break-in my motorcylce before thrashing it on the race track). Again, these are designed as work equipment, not comfort rides.
My philosophy
You might be right but my owners manual suggests a light load break in period on a Kubota B2620 diesel. I did a light break in on my last 18 HP kubota BX and when I traded it at 1200 hours the engine/tractor was in geat shape in my opinion and had needed no service. I'd be interested to know how many hours your L3940 has on it. If it has over 1200 hours then I'll bow to your opinion until someone else comes foward with an experience that indicates the contrary.