Yeah, uh, I've got a JD 5105 rated for 50hp and a MTD Yardman mower rated 20hp (gas briggs & stratton). The mower is decent for mowing, but there's no chance in (anywhere) it will do 40% of the work that my JD diesel tractor will do.
The drive system is part - HST in the mower vs. gear in the tractor - but HST CUT's can do fine. As unscientific as this sounds, there are differences in horses between different engines and purposes.
Now, if the Yardman had the gear system of a Ford 8N, then maybe it would do closer to 40% of what my JD does...