If this helps, I was told by my Kubota dealer that filling the front tires would void my warranty (or at least create a lot of pain for me) because when the tires are filled they don't have the same flex that air filled tires do because the liquid does not compress. Since the tires don't 'give', shock from the FEL is not softened by the flex in the tires which creates a lot of pressure on the front axle. Apparently, the FEL is capable of generating enough shock forces to damage the front axle with filled front tires, which is why Kubota says not to fill the front tires.
It sounds like it makes sense, but I honestly don't know if it's a load of s**t or not.
I have my rear tires filled and love it. I do not do any finish yard work with my
L3130, so I am not worried about ground damage. The filled rears add a noticeable amount of stability to the tractor. I would still recommend having rear
ballast when doing heavy FEL work, as my filled R1s do not enough counterweight.
I really don't know what mine are filled with (CaCl I think), but I would think you would be safer to use some tested and proven liquid instead of water. It's nothing but a pain in the a** to work with filled tires, so I would want to use something that I won't have to mess with until it's time to replace the tire.