My personal opinion (that's what we all are offering anyway, right?) after comparing them a couple of years ago is that their build quality is not comparable. I rather strongly believe that the JD is a higher quality machine, but it does cost more as well. The question then would be how much more would you be willing to spend for a better built tractor? This would then take the decision down to the question of "is the Kioti good enough?" Which, in turn would require the answer to the question "good enough for what?" For most cases, I think that Kioti and Mahindra are built considerably better than many other brands I actually took the time to look at in person, drive, and really check out.
In my situation another item came into play. I used to have 4 Kioti dealerships in my area. Now I have one and they don't really have a repair shop and honestly are not that close. I have JD dealers all over the place and I can easily get parts and service. Also, my JD dealer picks up and delivers my tractor for me even when just doing small things, like scheduled maintenance. Another factor is that when I really use my tractor really hard, I am about 20 miles from where my house is on some remote property I purchased. That is not the time to find a problem. And, if I do, the JD dealer has the resources and ability to come get my tractor if the need was there. The only Kioti dealer in my area definitely could not do such a thing.
I assume that in some areas you will have local Kioti dealers, and dealers that actually have a shop. That would eliminate a portion of what played into my decision and what seems to be common. Then it would be a matter of how much better you liked the JD and how much superior, dollar wise, you valued the difference. Again, in my situation, it was a no-brainer for me when the Kioti was priced very close to what the JD and Kubota that were priced. I understand that is regional as well. Since I have several local JD dealers and Kubota dealers, they discount deeply. The lone little Kioti dealer is looking for full list on the few units he sells.