Curious to learn if the OP resolved the issue and what was wrong.
Yeah, don't you just hate when you try to help someone and they never report back.
UPDATE: After a couple of days of continued frustration, I contacted the local Kubota dealer for a service call. They are 40 miles away and charge $145/hour starting when they leave their shop. At that point, I decided to accept some more frustration.
(FYI, the new battery has 850 CCA, 900 CCA is the WSM recommendation.)
Yesterday the starter was pulled to test it. What a PIA for anyone that has tried it. But...the starter tested fine and whirled away as designed. Re-installing was the same as removing but backwards...an "AIP". Why the bolt and nut threads are 100/cm and you can only turn the wrench 1/25 of a revolution is a good question.
Anyway, tightened up the starter and any and all other electrical connections that I could find. Cranked down hard the positive battery cable clamp and used a jumper cable to ground the bare negative to the engine. Time for one last try.
Turned the key and the jumper cable sprayed sparks and the engine started!!! Hooray!! Let it run a bit, shut it off, reconnected the negative ground cable and cranked it down to near stripping torque. It started right up again! Whew.
Yet to go out this morning and try to start it in the cold (Calif. cold) but thinking good thoughts.
(Update on the update: started right up and several times afterwards. Solved.)
Conclusion: It must have been a loose connection. Did not do a scientific analysis of one fix at a time and then test so can't be sure what or where - likely the positive battery clamp since it could be tightened quite a bit. And don't really care at this point...it starts.