Hi rfmr, welcome to the board! I checked the specs page for both tractors you're considering. A few differences: Kioti - nearly twice the ground clearance (12.2 in. vs. 6.9 in); hydraulic flow more (7.7 gpm vs. 6.1), position control vs. no position control, plus I think the Kioti will take a backhoe, to name a few. The MF GC2310 includes a backhoe, but unless you buy an aftermarket product (not MF), it's not avaialable for the GC2300. Plus the GC2300 has "limited" Cat. 1 3 pt. hitch. The "limit" is the height, primarily.
I love my 2300, but it's considered a sub-compact. I believe the Kioti is a compact. All depends on what you're doing, but the implements for the sub-compacts tend to run a bit on the light side. Personally with what know now, I think the position control would be a really good feature to have. Also, I sometimes wish I had a backhoe, and the clearance is definately an issue if you operate in the woods at all.
I'm sure others will chime in, but these are a few important distinctions between your top contenders. If you have any questions about the GC2300, feel free to send me a PM. Also, check the archives for info on both tractors; I know there's plenty there.
Good luck to you!