They do indeed intentionally de-tune machines to hit a target HP point.
By and large, I think most of it comes from less informed customers, and competition.
Take my brand of choice for example. Current models I think are the MX5400 and MX6000.
Lets say someone is looking for a 50 HP tractor......and they are looking at a 4052r deere. Then they go into kubota and want to look at something similar. IF kubota only has the MX6000.....and the next step down is an L-series.....kubota might not get a sale.....because it only has a 60 HP tractor to offer. And the "less informed" customer is gonna look at that and say thats an unfair comparison....and he'd have to go back to deere and compare a 60HP machine which is more money. ANd its an ever ending upward spiral.
Regarding "more HP is never a bad thing".....well it depends. The nature of having two identical machines with one turned up a bit....is it drinks more fuel. Comparing the MX5400 and MX6000 tractors....if all one was doing was loader work....ground work like pulling a plow....grapple work doing firewood, etc......then why burn more fuel to get the extra 6 ponies that you aint gonna benefit from. Likewise if its predominately a mowing tractor or some other heavy PTO uses.....then sure you can benefit.
Sure it cost them the same to make. But they still make a profit. Lets say the MX6000 has a profit margin of 30%. IF thats the ONLY model then you make 30% on everyone sold. But if you can make the SAME tractor....cut profit to 20%.....but increase customers and sales its worth it.
All of this is nothing new and has been going on for better than half a century.
