IMHO, the main purpose of the extra HP is to run larger PTO equipment. PTO Generators and PTO Chippers can consume enormous PTO power.
And it is a feather in the cap of Kubota so it can advertise "class leading" power.
In normal use, there is no benefit to the extra power. The tractor loses traction before it runs out of engine power. The loader has its own limitations by the pump, not by the engine...likewise with the BH.
Functionally, I believe there is a "step" taken between the
BX1860 and the
BX2360 by the extra length, extra tire size, increased ratings, and other factors. But between the
BX2360 and
BX2660, that is more of a personal decision.
I've been using my
BX2230 (22 HP) for 3 years now for a vast variety of tasks, some requiring lots of pulling power, and have
never once for even a moment wished I had more horsepower. Ag tires, perhaps. But not more power.
My good friend has a
BX1850 and has been pleased as punch. He has a subsoiler and has buried thousands of feet of cable on his property...it has done just fine.
If I bought a new tractor right now, I'd get the
BX25. If I didn't want the BH, I'd get the
BX2360.