I think they all cost too much, but when buying a tool I've found over my life that for tools the initial cost is less important than how it works. And when that cost is spread over the 20 years I expect to keep the tractor they all seem to cost about the same anyway. So cost is interesting to compare, but ultimately didn't drive my tractor buying decisions very much.
The biggest difference I found in tractors was in how they worked and felt when driving them around the lot, moving some dirt, and seeing how I liked the way the engine and transmission worked, did I like how the gear ratios were spaced? Then how the controls were laid out, how stable it felt, how easy to get on and off, how the seating and 3pt controls worked together when looking over my shoulder back at the implement (blade).
I'm real particular about how the machine works as a unit. Some seem to be well balanced designs and others are just a collection of parts.
So for me it all comes down to how the machine feels. Spreadsheets seem far less important.
rScotty