I bought a Kubota BX-22 TLB with 163 hrs from the dealer's rental fleet and discovered it had a 2 year residential customer warranty from the time I put it in the dirt, starting from the hours it had on it when delivered. Check your warranty.
I recognized later that most tractors aren't even broken in until between 50-100 hrs.
There are commercial customers who decline to accept small construction equipment (SSL, MTL, excavators) until they have 25-40 hrs on them. They want any ticky tack leak, hose, loose bolt & belt problems taken care of before it's on a project site.
As previously suggested, I'd document the hrs on the machine when delivered. Photo attached to email to the dealer today.
Enjoy your new tractor, the smart man's wheelbarrow and forklift!
Don't forget all that paste waxing you have to do while it's new! It pays off later when cleaning it and deterring oxidation.