Decades ago I worked for Massey-Ferguson and we would "dyno" each tractor utilizing the PTO prior to delivery. The dyno run consisted of gently warming up the tractor systems and then pulling an initial 100% load and recording the max. h.p., and continue to run it at 25%, 50%, 75% load (2 hour intervals) for the next 10 hours, and then do a final 100% load and record h.p. The old Perkins diesels would increase in h.p. during that 10 hour dyno run every time. Usually the initial h.p. would be close to advertised PTO HP, and the final h.p. would be slightly higher than advertised. Upon delivery the farmer would immediately hook it up to the biggest piece of equipment he owned and go check it out. We knew this, so this is why we did the 10 hour run-in on these tractors. Of course, it is was an initial break in, and would basically lap in piston rings, etc. Many of the engines back then and now don't really get broken in until they reach 1,000 hours or more. Modern engine design, lube oil systems, lubricants are much better today and friction/heat is the enemy, so they usually do a great job in handling this, which in turn creates a more durable engine system. Keep in mind, the engine of your tractor is one item being broke in, but there is the remaining items behind the engine which need breaking in too. Probably to a lesser extent, but still require some break in time. My conclusion is similar to others on this post: With 38 hours on it, you have broken in the initial items and the remainder will take many more hours so use it like you need to, but don't abuse it. This really applies to normal operations, use it but don't abuse it. Gig'em!