Well OK...  saw a dealer today in Mich that sells both Kioti AND LS tractors.  I spent almost an hour going back & forth on the R4047(H) and DK50SE(H).  They are both great machines.  Here are some of my objective observations between the two:
ENGINE:  The LS "Mitsubishi" engine seemed WAY more smooth and refined, was more responsive to throttle adjustments than the Kioti (Daedong) engine.  The LS was also much more quiet.
HST - TRAVELING:  The LS seemed more smooth, better HST.
3-PT and REAR:  Not much to say here, splitting hairs really.   LS has the dual remotes, BUT Kioti has the rear lift-control.  I also like the 3-pt linkage "adjustment" bar better on the Kioti, which is a "Crank" vs the "turn" style on the LS.
TIRES:  LS has the wider R-4 tires, and what seems to be larger front tires.  
LOADER:  LS had a smoother and more responsive loader response, and the hydraulics seemed smoother.  Visibility was better on the LS, due to the taller (and possibly narrower?) loader arms on the Kioti.
CABIN-AREA:  Definitely more roomy on the Kioti.  If the seat on the LS would go backward another 2 or 3 notches, it would be much better.  But, it feels more cramped than the Kioti.  The Tilt-Column on the Kioti has a much better design; the lever is actually (left) foot activated, just press it (easily) and it unlocks the column.  Much better than the LS, which I found pretty stiff and more involved.  The F/R Hydro pedals on the LS seemed too close to the operator, which again could be fixed with more backward seat movement.  However, because the gas-tank is behind the seat, this probably isn't possible.  Then again, putting the tank there makes the forward/down visibility better.  I was not a fan of the gear/speed-shifter position on the LS.  It felt like the loader control arm should be where the gear-shifter is.   Looking at it, I can probably easily shorten the height of that shifter by cutting it down and relocating the knob about 8-10" lower.  The Loader Control knob on the LS also feels like it's too far to the right.  Looking at it, I may be able to adjust the bracket and move it closer to where the gear-shifter knob is/was.  The Kioti has push-button 4x4, LS has a lever.  Who cares either way.  Everything else about the cabin is pretty much subjective to each person, so those are just my observations.  Getting on & off the Kioti was definitely easier though, because of the more open spaced design.  Seats were too close to call.
FIT-&-FINISH:  I did not notice any differences in apparent quality between the two.  If anything, the LS felt a little more "fresh" than the Kioti; the Kioti felt a bit more utilitarian and industrial.
OVERALL:  Overall I am leaning heavily toward the LS.  I think I can adjust some of the cabin issues, and the loader & engine response seemed like a real winner.  The LS is also cheaper, plus it's blue :dance1:
Dealer quoted me the following:
LS R4041H: $20,400
LS R4047H: $21,750
Kioti DK40SEH:  $21,700
Kioti DK50SEH:  $24,600
Question:  Is the jump from 41HP to 47HP worth $1350 ???   I'm thinking yes, since "hopefully" this tractor will be around for a long, long time.  
Oh, and a couple comparison pics:  
		
		
	
	
