When I was shopping I too was looking at the
L2800 & 3400, here's what made me go with Kioti over the L series Kubota.
Telescoping lift arms and adjustable sway bars on the Kioti
The ability to mount a mid PTO on the Kioti
I didn't like the FEL loader control mounted on the loader frame in front of me on the Kubota
The front rims on the Kubota didn't have valve stem protection
Better price on the Kioti ( I got the free FEL deal )
I was able to drive both and use the loader before buying and I just plain liked the feel of the kioti better and feel I got a lot more for the money. Only 23 hours on my tractor so far and I have no regrets what so ever on my decision.