There are several things, but here are the 2 that really struck a nerve. Mostly because they were so simple and cheap to resolve, yet still beyond what the dealer and the manufacturer were willing to do.
I bought the tractor at our local farm show. It was delivered a few days after the show.... with an empty fuel tank. The dealer unloaded it from the trailer and he was so intent on getting out of there he practically ran away! From the time he started the tractor to the time it ran out of fuel was under 10 minutes! I didn't even get to drive it from my driveway to behind the garage before it stalled out empty. Tell me any decent dealer does that with a brand new tractor! The next year when I saw him at the farm show, I didn't bring it up but he made a joke about it. He knew it. $18500 wasn't enough for him to cover $10 of fuel.
The 2nd is the ignition switch. 2 months after my tractor was out of electrical warranty, yet YEARS within mechanical warranty, the ignition switch started locking up. It was fine electrically, when you could get it to mechanically turn, but they refused to replace it because it was an electrical part. This was the case of going to the dealer, then to the manufacturer who sent me back to the dealer.
Before you start thinking, "that's understandable, it was an electrical part" you should have a bit more information. The exact replacement of my switch was only $50. HOWEVER, there was a new model of switch which was the recommended replacement that was $100. IN OTHER WORDS, Kioti knew the switch was a high point of failure so much that they redesigned it, but desiced NOT to stand behind the original. IMO, the older, faulty switch should've been recalled. Every tractor owner with that switch should've been offered to have it replaced. Instead, they saw the chance to sell $100 to everyone who bought their faulty one.
Now tell me that the company and their dealers care. For a stinkin' 100 bucks for a switch that was so bad it needed to be redesigned Kioti lost a customer and chose to stand behind a dealer who couldn't be bothered to spend $10 to put fuel into a new tractor sale and thought it was funny. They both had the chance to make me a happy customer. Was I really asking so much?