This thread reminds me of a thread on a forum I read shortly after buying a new truck.
Here's my logic: Kubota makes the tractor and they are telling you the best way to break it in. Why wouldn't you believe that they know best? Sure, it might help you to be able to run it wide open right away, but in the scheme of things, what is 50 hours out of the possible thousands you'll be putting on this tractor?
I have a smaller tractor than you, with a shorter break in period, but I have been following the break-in suggestions in the manual (not from my dealer who also said not to worry about it). I have been varying the speed, but not going over 3/4 throttle. As I get closer to the break-in mark (10 hours on my BX), I will push it toward the full point more and more, and then afterward put it there only when I really need it (going up hill with loader full of heavy dirt). Otherwise, I will vary the speed according to what I need.
Again, I assume Kubota has a vested and informed interest in making sure your tractor runs a long long time. That seems like a safe assumption.