My father bought a oward Rotovator back in the mid 60's. We finally just wore it out. In 1995, I replaced it with a new 80" model Howard. It's one fine machine. We have cut down somewhat, but still do around 4 acres of "family garden", plus I use it on a few landscape jobs every year. I would highly recommend their products. BUT.... /forums/images/graemlins/shocked.gif You said money IS an object. (Sort of an abstract object sometimes /forums/images/graemlins/tongue.gif)
2 years ago, I bought a King Kutter 6' tiller at an estate sale. It was just about new. The paint wasn't much more than marked up on the tines. I was told that it tilled one small garden.
About 2 months later, I still hadn't sold it. (I bought it with the intent of re-sale for profit) It was late in the summer. I figured on sitting on it until the following spring. I took a landscape job that was going to require tilling a couple acres that were littered with old junk car parts. I didn't want to destroy the Howard Rotovator, and I didn't have much wrapped up in the King Kutter tiller, so I figured "what the heck!" /forums/images/graemlins/grin.gif
It performed flawlessly. I hit several BIG rocks, a bunch of old engine parts. (VW cylinders mostly) and a bunch of tree roots. It was on the back of a 60 HP tractor, so it wasn't being babied /forums/images/graemlins/ooo.gif
Point being..... If you want a "lower end" tiller like the King Kutter, and you're only doing a few acres of GOOD soil, I see no need to break the bank to get a high dollar tiller. If you can afford one, so much the better. But the King Kutter tiller is, in my opinion, the best product they make. (I'm not at all a fan of their mowers /forums/images/graemlins/mad.gif)
The most important issue with a tiller is having a tractor that will go SLOW enough to handle one, as well as having enough weight to NOT be shoved around by the tiller.
Also, after 40 odd years of being around them, I can't over emphasise the fact that SOIL MOISTURE is extremely important in how a tiller works. Too wet and you have mud balls. Too dry and you have talcum powder.
(Another "trick"; on all of our garden ground, we plow first, with a moldboard plow, then till it a few days later. Our soil needs to be turned over every year.)
Good luck! and happy gardening /forums/images/graemlins/grin.gif