Maybe this is a dead issue, but I have to get my 2 cents in. The kill switch on the seat is a safety hazard. When I duck to mow under low-hanging branches, either forward or to either side, my weight comes off the seat switch and the motor dies. So I don't duck as much as I should, and it's more likely that my head will get taken off by a low-hanging branch.
The kill switch on reverse is an efficiency issue. When I have mowed around until I have just a small patch of grass left to mow, the most efficient way to finish it is to mow back and forth. There's no safety issue here: I have an acre lot, with no children living here, and no children are going to run onto that lot without my knowing it. I have been mowing in reverse with an old Sears tractor for years and have lived to a fairly old age without incident. Fortunately or unfortunately, I outlived the Sears tractor.
As for buying a tractor with the reverse-mowing feature, the only tractors on the cubcadet.com site with that "feature" are the 1500 series economy line. That tells me that it's not a real feature, it's the omission of a safety feature, and to get that "feature" I would have to give up the real quality factors in their higher-price lines. That, I do not want to do.