Being that I have no personal interest regarding the success or sales volume of either Tractor Company... I think I can take a pretty objective and open position regarding this topic. I'm going to play devils advocate and evaluate a few of your statements.
First off, "i think the whole tractor is better." I don't know how you can quantify this statement, it sounds like nothing but opinion and hyperbole.
You compare a ct235 to the
l3540. That's pretty silly, they are not even in the same ballpark. The ct235 (Kioti ck35) compares more closely with the B series from Kubota.
You mention the better seat in the cab model, that reclines, swivels 15# and tilts, not to mention has arm rests. Now, I've sat in your exact same seat on Ken's tractor. its nice, definitely an upgrade over my basic suspension seat. I'm curious to know what dollar amount you would place on that specific seat. I agree that while it's a wonderful option, it has no bearing on overall quality.
You mention the external 3pt lift cylinders... in practice, I really don't see the advantage. I think it clutters up the rear a bit, it doesn't add any more lift, and I haven't noticed any other manufacturers doing this. All of that doesn't mean that I know anything about how it truly operates, but as a lay person I can't see any benefits that would justify the cost increase. Remember, we are trying to compare apples to apples... if you can explain what it does so much better than a standard 3 point lift, I'm all ears.
Finally, you suggest that it must be better, because it costs $11000 more than the Kioti. Though I'm assuming you must have been kidding when you made that statement, I might as well address it for the sake of discussion. Was the Lincoln Mark LT pickup truck any better in real life than a comparable F 150, even though it cost roughly $8 thousand more? Besides a couple interior elements and exterior pieces, is a Cadillac Escalade $12k better than a loaded up Avalanche? I'm sure we could all easily come up with a myriad examples of how this logic is flawed. Shoot, my LS is identical to the New Holland boomer 50, except that LS uses their own loader which is about 30% stronger than the New Holland version. But, my LS cost about 25% less because my stickers & decals don't say new Holland. Did i lose nearly $7000 of sticker quality?