OK, Murphy, don't yell at me here! I agree that flushing is probably not needed BUT the owners manual does say to do it. Now, I've had my HST replaced under warranty, and if they'd come back and said I didn't do something that they required to maintain my warranty and denied the claim, I'd have been some PO'd. Now for that to have happened, the dealer would have had to have been involved in the decision and been passing information to Kioti, so if your dealer is telling you not to bother changing fluids, then you'll probably be just fine. My dealer not only said to do it, they included the labour, came to my house and did it for me and let me watch, take notes and ask questions.
Murphy, I know that you say the shop manual says you don't need to change the oil on the DK's. You'd probably have a good argument that you could probably win if anything ever happened (realistically, it never will), but I don't have a shop manual, and I just don't feel like fighting. For a few hundred bucks in oil and filters, I just did what I was told, right or wrong.