Not a reply to sodamo, but to this thread in general -
Bob's point about comparing/evaluating tasks instead of tractors is pretty solid, if a bit overblown in his examples. Its always a good idea to think about what you're going to do with the tractor before you buy it, but way too many times, I've seen so many nitpickers on this site try to "un-compare" tractors because they're too different. That's pretty silly, in real world application.
Is it fair to compare a 15 hp to a 90 hp .... no. But I've mowed by yard with a push mower, a 16 hp Yanmar, a 22 hp Ford, and a 45 hp Kioti, and really couldn't tell a heckuvalota difference when I was done (well, I was alot more tired after using the push mower).
We bushhog with all of the tractors listed above, plus with a Ford 5000 and 7700, but we use different bushhog sizes (4', 5', 6' 7', and 10'). We do tilling with the Yanmar, plowing and discing with all of the others. All of them drill post holes (although they Yanmar has done the most - it is the "fencing" tractor).
Does the 16 hp work better for fencing because it's smaller than the 7700 - absolutely. Could either one be used for it - probably. Do I have a preference for which is the "fencing" tractor - sure I do. But I don't let it stop me from using the Kioti if my wife is bushhogging with the Yanmar (I.e. I can't use that as an excuse to not go fix the fence).
I more or less lump tractors into about 4 categories -
1. Littlest tractors (like my Yanmar up to about the 20 hp offerings).
2. Little tractos - from about 20 hp to about 50 hp
3. Medium tractors - 50 -90 hp
4. Big tractors that I have no business owning - 90 and above.
Now obviously, those are some fairly broad ranges, but all of the similar tasks that I have need to accomplish in each category can be fairly well accomplished using any tractor from that range - and often with a tractor from a different range.
So when I read on here that there are folks making distinctions between to 45 PTO hp tractors because one is a "compact" and the other is a "utility", I just don't get it. There really isn't that much difference. Same thing with folks battling between a 31 or a 34 or a 37 hp tractor - you might use a 5' instead of a 6' bushhog, but the tractor will still do the job. And there isn't a tremendous difference in a 55 hp tractor and an 82 hp tractor - I would use one for the same application as the other, if I had the implement to fit it. Tasks are important in sizing up a tractor, but it boils down to most tractors can do most things.
Sorry for the long post, but I've just seen so many of these ridiculous comparisons on here that I was about to bust (I feel better now). I have to bow to Bob's superior knowledge of the tractor world and undereducated or uneducated customers (heck, based on my insane classification system of tractors, I might be one, since I didn't know I shouldn't mow my yard with a 45 hp tractor because it's not the one that is best suited for the job), so there is plenty of room for dissecting the differences between one brands 24 hp tractor and another's 26 hp tractor - that is a completely differenct tractor built with completely different tasks in mind.