Interesting, I looked at my KX-121 manual and it only has generalities such as "cold conditions", LOL. It does spec different oils for winter and summer but no actual temperature specs.
My 121 is the easiest cold starting engine I have. My only difficult starting unit is my Deere skid steer and I do have a heater on it. But the Kubota equipment starts well at any temps I want, but then I don't want to be out here in anything below 10 or 15 F.
My 121 manual does warn to let the unit idle for ten minutes to warm up under "cold" condition, again undefined.
There is a warning to clean mud off of the undercarriage and tracks before it freezes and to park it on planks or some thing to avoid the tracks freezing to the ground. Also wipe water and mud off of the cylinder rods before it freezes and damages the seals.