I'm home now and looking at the manual for my Kubota
L4400. First there is a paragraph explaining how important break-in is and how it will determine the life of your tractor. It says "avoid excessive work or operation." (What the heck does that mean? What is excessive work? Sounds like something anyone would naturally avoid.)
The next paragraph starts in bold print, "Do not Operate the Tractor at Full Speed for the First 50 Hours." It then lists not stopping and starting quickly, proper winter warm-up, not running engine "faster than necessary" (duh) and finally, not driving too fast on rough roads.
The final paragraph says," The above precautions are not limited only to new tractors but to all tractors. But it should be especially observed in the case of new tractors."
So, besides the not running at full speed, an ambiguos "avoid excessive work" and a few common sense pointers, there isn't hard break-in info from Kubota. But the overall suggestion is to baby it a little.
I'll try to avoid running at full speed, which really isn't a problem, but other than that, I've got work to do and I need the tractor to do it. I'll certainly avoid reckless use, but I do that anyway. But am I really supposed to look at a task and think, hmmm, I'd better wait until 50 hours rolls around? If I did, it would never make it to 50 hours! (But I guess it would last forever if I never used it).
Don't get me wrong, I'm not arguing with _anybody_, I'm just sharing what my manual says.