On the other hand, the people in the dealer's shop have been very helpful, showing me exploded parts diagrams and talking me through repairs. I had to split the thing during my first year of ownership to replace a propeller shaft seal (another seemingly common problem with the Ls), and the shop's help was invaluable. That said, the new seal had also been redesigned, an indication, at least to me, that there was another design issue that Kubota wasn't owning up to.
As others have mentioned, the three point on the Kubota is very jerky, and the little set screw thing in the lever slot doesn't do a very good job of bringing the arms to the same position every time. The bracing used to keep the arms from swaying also isn't very strong and it bends easily when pushing dirt backwards with a box blade.
I've also had problems with castings breaking in the front hubs on the Kubota. They just can't seem to take much side hilling. My property is pretty steep, and it's easy to find 20 degree (thats degree, not percent) slopes. The little 32 HP engine has to work pretty hard to keep a 60" rotary or flail mower going up those slopes, and I often have to ease off on the go pedal to maintain engine RPMs. The L3240 is also pretty tippy, even with the tires loaded and the rears set to the widest stance. And the tractor doesn't even have a cab.
I'm not saying these things just to run down Kubota, as they're just my experiences with one tractor at one dealership. I do feel I know a bit more about what to look for in a tractor now, and if I ever feel a need to replace the one I've got, I'll be looking at other colors before coming to a decision on what to buy. And things like bushings and heavy sections for mounts and three points are going to have a big bearing on what I end up with. I think my neighbor, who has a comparably sized John Deer, put it best: These little tractors are good at maintaining stuff, but if you want to build stuff, you need a real backhoe.