Just a few thoughts of someone that has worked with farm machinery for over 20 years, small engines for over 15 years. Also studied recommendations of people that should know how to operate engines, manufacturers, and other "experts".
Most recommend to start engine allow a minimum time to run at about half throttle, 30 seconds to a minute, the go to work s l o w l y. Reason-- the engine will warm up faster doing work than sitting idle, wear is reduced as the engine warms up faster, fuel is burned more efficiently by a warmed up engine, pollution is reduced. On diesels recommend starting at WOT then pulling the throttle back as soon as it "hits" before the rpm starts to climb. This usually gives a full fuel load for quicker starting, some pumps has an excess fuel button for the same purpose.
If an engine especially a diesel is left to sit idling the combustion chambers cool down and fuel is not burnt efficiently or completely. You will get what is called wet stacking on most diesels that are not worked hard. Wet stacking is when unburned fuel collects in the exhaust system and runs out of the manifold, muffler, or exhaust connections, most folks will say "oil is leaking where the muffler connects to the manifold" nope not oil but diesel fuel that has turned black from soot. After an diesel has been warmed up and started it is usually not difficult or hard on the starter to restart, of course there are some that need glow plugged even in 90* weather. Shutting the down save wear on the whole tractor and reduces pollution.
As for shutting down the engine IF the tractor has been loaded do NOT shut off immediately leave it idle to half throttle for a few minutes before shutting down. Years ago some farmers had a problem cracking heads, found they would be plowing, or other heavy loads and just shut it off. Give the engine temperatures time to equalize and get rid of the hot spots before stopping the engine, then bring down to an idle for a minute before shutting down, especially the turbo needs the heat equalized and removed from the exhaust side or the seals coke with oil and leak thru the exhaust. Ever hear a turbo whirring after engine shut down? remember no oil no lubrication.
Even had some farmers who never used the throttle on NA engines. Started it wide open and shut it down wide open. Wonder why his repair bill was high?