It is the place of final assembly that matters. For Kioti (and Kubota) it is the USA.
I would try to find a local dealer to do business with you and give you a sensible price compared to what you can find in the USA after the exchange rate. I'd be willing to pay a bit more to a local dealer but at the end of the day, there is a limit to the extra I'd pay for the same product. Way I see it, I would be willing to give them the benefit of the hauling charges you would have to pay for example to make a local sale.
After that, there is no difference. The tractors are the same. You will pay the same sales taxes at the border that you would have at a dealers store. If you have a good and responsive dealer that is remote, that is better than a crappy and unresponsive dealer that is local.
28k is WAY too much for a 300hr old machine. If I recall correctly, I think I was quoted in the low to mid 20s for a DK40SE. Personally I think that the DK40SE is the better deal as you get the 401 loader with either of them. Just depends what you plan on using it for. I would not see the PTO difference in my applications.