I think it would only be "too early", to address the OP's original question, if the engine had not been run in at all at the factory, most might be only assembled started and stopped (do they even do that?????...I really don't know.) Maybe they don't want the gasoline in there. So assuming very little piston travel time, if the engine had petro oil in it (which could either be an engineering decision or a cost decision, and who knows?) I think I'd be inclined to let it run at least ten hours. The higher quality the engine, perhaps the higher quality/harder the piston/ring finish, and perhaps the longer it needs to "break in". Lot of assumptions... I am sure no engineer but would love to hear from one. Are we really concerned about anything other than the rings seating? Is there any other purpose for a break in period?
But we really have to shift gears a bit when we talk about tractor motors. Much more expensive than lawn mower engines, and I sure would think that Kubota, just as an example, would start and run their diesels before shipping them out. And most car manufacturers now have engineered break in periods out or much reduced than what they used to be. Still not such a hot idea to wail on fresh brakes...
sure are a lot of variables to consider, including metallurgy. If the engine was not run it at all at the factory, and subsequently not had its oil changed, sure seems important to flush that first oil out of there sooner vs later. I mean if they aren't going to take the time to run in their engines, are they going to take the time to smooth off all the edges? No, there will be little bits of metal in there. Even a few can't be good running through bearings.