Not sure what you are saying, If you can find me this part for sale anywhere, I will give you $100 finders fee.. It's not available anywhere????? The OP is CORRECT.This may sound dumb, does OP know how to do search and not get drowned in bs results? google can be obstuctively stupid.
I was a bit skeptical, and did some looking and your right, the 32771-27110 been discontinued by Kubota. The 32771-27110 axle is only used on the L48 which was surprising as well. On tractorhouse and machinerytrader I did not see any L48's being dismantled. As others have suggested, going to a machine shop is the only course of action left.It's not available anywhere????? The OP is CORRECT.