This thread is the most ruthless demolition of the basic L series versus Kioti I have ever seen. All absolutely correct. The L can't stand up to the Kioti CK, DK, or NX series, which it equals in price. That's the reason I have a Kioti. To equal Kioti, you need the GL, which a lot more money.
To the OP, the DK40 is a great tractor, but something concerns me here. You started with a 50HP tractor, and now are looking at a 40HP tractor. Money talks, but if you need that 10HP, you will likely regret it later. If you don't need that 10HP, why did you start at 50?
Also, I think you said the tractors were at 33K. If that's an open station, it's high by several thousand for the going price. Closer to 30 is more like it.