To further justify the DK35SE to Grand L 3940 comparison here are some details and changing point in the 2 tractor lines.
The Kabota Grand L series from the 3240 to the 3940 are the same tractor with bigger engines. All of these can use the LA724 loader and BH90 backhoe. The 3940 is where the engines change from a 3-4 cylinders. Once you jump up to the 4240 the larger LA854 loader is available. So for the Grand L series the 3240 is the sweet spot unless you need more PTO HP and the 4240 is the sweet spot if you need lifting power.
The Kioti DK series starts with the DK35SE and uses KL351 loader and KB2485 backhoe. This is a similar size machine to the 3940 and both have 38 HP engines (well the Kabota has 38.5 HP). The change over in the DK series is the DK40SE and upgrades the loader to the KL401. The DK40 is a 41 HP tractor and the 4240 a 42 HP tractor (close enough). The DK45/50 just get more PTO HP so if you don't need it then stick with the sweet spot DK40SE. If you don't need the extra lifting power the DK35SE is a great machine. I wanted more lifting power as I handle lots of firewood and wanted a machine that could handle a 1/2 cord pallet. The DK40SE moves it with ease with the backhoe on.
Look over all the specs like weight, lifting capacities and hydralic flow. I found that the Kioti was heavier, could lift more (front and rear) and has more hydralic flow than the Kabota. The Kabota has a more advanced HST the 2 speed shift on the fly option was nice. The controls are also different so drive both and decide which you like better. Kabota uses a tredal pedal and Kioti indepndant forward/reverse like JD.
When your comparing don't forget to include the compariable features. I found the Kioti machines come standard with most of the options available for the Kabota. The Kabota options needed add up real fast to eaqual the stock Kioti.
Tom