All I can say is I sat on both, and bought the L3400. the JD does not have an removable loader. The 'bota just fit me better, But there are plenty of guys on here with the JD, and really like them. So I bought a JD lawnmower off of the JD dealer, and said thank you for showing me the 3032, and bought the Kubota and am very happy with it. Some hate the treadle pedal for hydrostat control, the JD has the 2 pedal system. and the Kubota has the treadle pedal, I love it. My JD lawn tractor has the 2 pedal, it is ok, but I prefer the treadle pedal, as I feel it is faster, and requires less movement/thought. Each to his own, but I can say when I first sat on the L3400, I just felt at home. You just have to find the one that suits you best. You can download the specs from each website, to compare them in that way.
James K0UA