There were a lot of posts here so I may have missed something you have already tested. If this is so then I apologize for being redundant. But maybe I didn't miss anything so here goes. Since the ECU cannot power the glowplugs directly it must power a relay. So the first thing to check is if this relay is getting power to the relay coil when the glowplugs are supposed to be energized. If the relay coil is not getting power then check the wires from the relay coil to the ECU. If the wires are OK then check for power right at the ECU. No power right at the ECU? Then maybe it's the ECU. If it is getting power to the relay coil then check power to the relay contacts. If no power to the relay contacts then find the problem in the wires coming from the battery that go to the relay. If there is power to the relay contacts but none coming out then the relay is bad. The relay contacts could be bad or the relay coil could be bad. Make all these checks relating to the relay at the relay. If there is power at the relay output then the problem must lie between the relay and the glowplugs.
If there is no power at the ECU where the wires from the relay go when the glowplugs should be energized then the problem is partly or wholly in the ECU. It is possible, though unlikely, that the ECU monitors the glowplugs even when they are not energized. To check this remove the wires from the glowplugs and run the tractor. If it runs the same as before then the best work around is to then leave the wires disconnected and wire in a relay and push button switch, as was mentioned previously. If the tractor does constantly monitor the glowplugs there is another work around, also involving a relay or two, that will energize the glowplugs while isolating the ECU during starting, but will restore the ECU back into the circuit once the glowplugs are de-energized. If need be I will draw up the fairly simple circuit and post it.
Eric