Not exactly. The smaller L's like the L2800 and L3400 as well as the equivalent HP grand L's would compare to the CK30 and 35 but the L range goes all the way up to 50+hp so those are more comparable to the new DKse range (35-45hp). The Kubota M range starts somewhere close to the DK55 (different generation "DK" than the DKse range) and goes up from there. I'd guess the DK55, DK65 and DK90 would be the competitors for the Kubota M range.