Tractors are meant to be run for hours and hours and hours, over many years. Modern DI gas engines max out around 35% efficiency. Modern common rail diesel engines can take that figure up to 50%. 15% better efficiency will pay for itself over time when you're talking extended run time over many years.
That's really what the argument boils down to.
Again some people are not getting the concept of light duty and HD service. Uncle Bubba putting around in the yard with his 35HP CUT is light duty service. Bubba Jr out V-Ripping 2000 acres is using his 300HP tractor in HD service.
Where pray tell are you getting those efficiency numbers from? Nebraska Tractor tests with the largest tractors which are the most efficient operating then at constant full load . It's uncommon to find tractors making better than 18HP per gallon per hour and 19HP per gallon is rare and particularly outstanding with 37.3 % efficiency turning diesel fuel into shaft HP.
Gasoline at the same level of efficiency which is pretty close for a modern DI gasser would be 16.7 HP per hour per gallon.
As gasoline while cleaner burning as it has less carbon which makes fewer btu than hydrogen vs diesel. Gasoline contains 88% of the energy of diesel per gallon. Notable difference in price per gallon between diesel and gasoline however.
As for part throttle efficiency of a diesel. There is a long line of people here who think that a diesel that makes 19HP per gallon per hour at pto speed and 100% of rated load. Also makes 19HP per gallon per hour at any task from driving across the yard, loader work , haling wagons etc. Ain't so.
Here are the results of the recent tests for the CIH Farmall 105C which tops out at 16.96 HP per gallon per hour or 33.3% . Efficiency drops as load is reduced. Below 1/2 load efficiency rapidly falls off to 12.13HP per gallon per hour or 23.8%. At puttering around loads making 20.8HP the HP per gallon per hour drops to 8.79 or 17.3%.
At gasser can cost less per hour than an exceptional diesel which is working, putting around at part load. No Tier IV emi$$ion$ equipment to purcha$e or $ervice. Last time I looked, since 2007 gasoline has been consistently cheaper than diesel in the US.
The only way to obtain near 50% diesel efficiency is with a Brayton Cycle reciprocating or gas turbine combined with a Rankin Cycle secondary which reclaims some of the Brayton's waste heat.