When I bought my first Kioti DK-35 it was new, BUT it was not a 2009 model year, or better stated it was not manufactured in 2009. I was unaware of this until after I purchased and then inquired of my dealer what year the tractor was. He told me the date of sale made it a 2009 as far as warranty, but date of manufacture was what was in the serial number code, 2008.
I felt stupid to say the least and somewhat taken advantage of. When I went back in 2010 and traded the 2008 for a DK-40 manufactured in 2010 I was better informed and less willing to be sold whatever 'looked' new on the lot.
I wondered about if I bought a 2008 in the middle of 2009 when I went to trade or sell outright wouldn't I be taking a beating on the sale since it was a 2008 instead of a 2009? And what about model year changes like the HP difference mentioned above. My 2010 had the newer paint color combo so it is easily distinguished by that alone; and that fact alone could have brought me more value on trade in too, when I go to trade the newer model, which was current when I bought it.
Now, as another example of where this kind of no model year based on manufacture date, only based on sale date, is done is with boats and outboard engines, which are often purchased separately and at different times. I'm told a 2012 boat might be sold in 2013 but the engine could be from 2010, leftover, or it might be a factory fresh engine made yesterday in 2013.
Again serial number and date sold and date of manufacturer come into play.
I can see where dealers don't want to complicate or loose a sale by getting into this discussion with potential customers, but being upfront about what is new and what is left over is most likely of advantage to the customer, NOT the dealer. And this is likely, IMHO why dealers often avoid the subject altogether if at all possible. I'm not saying it's right but customers MUST abide by Caveat Emptor, (buyer beware), or face the consequences of being uninformed about what in fact they are buying.
It's a dog eat dog world out there- and dealer's salesmen are trying to make a living- so look before leaping and ask plenty of questions. Anything that needs to be actual fact, get in writing vs. word of mouth.