The three cylinder is nice and smooth. Like a tractor cousin to a Toyota.
My wife says when she is in the house while I am mowing she can hear it but it is a soothing, non aggravating sound.
In contrast the two cylinder is simply primitive. Each firing has a very harsh clank like striking a manhole cover with a heavy digging bar. Then imagine that at higher rpm.
The instantaneous sound level is so sharp and strong I think it can easily cause hearing loss, same as gunfire. This isn't the exhaust, it is the block or head receiving a heavy impact from the combustion causing a loud clank. Listen to the sound file at the extreme bottom of the page referenced from my sig, below.
These twins are famous for giving the impression that a rod bearing has been washed out and a rod will come through the block momentarily. It is unnerving to work with such a disastrous sound. 1100 rpm would be plenty for my stationary backhoe work (The PTO hyd pump doesn't draw much power) but I use minimum 1200-1250 to get it up to where it doesn't clank so bad. Then over 1800 rpm, it sounds like it will come apart at any second. Roading it at 2400 rpm sounds like horrible abuse, despite that the manual allows it.
They haven't made twins for 30 years. It is an excellent engine but I think this racket is why they retired it.
I recommend hearing protection. Also I feel bad that everyone within a mile, around the ridgetop on my side and the other side of the canyon, is annoyed by it. I hear several tractors in the neighborhood and there is only one that has the harsh clank like this one, and his is only at near-stall. The twins aint some wimpy homeowner lawnmower!
I love the 24 hp twin's torque, but downshifting the Powershift on the 18 hp 3 cylinder is about as effective, at least for mowing where its lighter weight is irrelevant.
I still need the larger tractor for its large capacity loader, and for earth-engagement work - box blade etc where its weight gives traction. They both have their place.
The twins are a great value for the money, and a 3 cylinder with Powershift capable of the same work is going to cost a lot more.