I have questions about the dealer's ability to dyno a small tractor. Is it typical for a dealer to have a SCUT sized dyno? If using a dyno, could they have used a large farm tractor size, most very accurate especially at the low end. In addition they would be measuring PTO horsepower which comes after all the parasitic awhile the regs are based on bare engine HP. Then again the regs are established for a precise test and as everyone knows, VW spent more money working on a method to beat the test than on meeting the regulations. On the other hand this small tractor has no sophisticated computer like VW that can detect it's being tested.
The USA used to have a $30,000 fine for every machine imported that did not meet emissions requirements. Our company went so far as to have our own inspectors at the ports inspecting prior to shipment to insure the emissions label was in place. Detection at ports of entry like Baltimore, for example, was to check for the emissions certification. Testing - none. Assumption was that if a company certified its engines met the requirement and had the official label, they were okay. So Kubota's engines arriving from Japan need to have been certified but actual measurement is lax. The Japanese are very strict regarding imports but as we can see, Takata & Pearl Harbor for example, less concerned about outside Japan. In other words I am suspicious about 30 PTO HP but I wouldn't bet the farm.