I have an M Series Kubota tractor and know that Kubota makes an optional muffler that takes the exhaust gas down instead of the vertical exhaust. A muffler shop can do it cheaper if you need the low profile. JD also has the same options.
There are distinct advantages and disadvantages to each type. My last tractor had the low exhaust and you nearly choked to death trying to hook up the three point with the exhasut in your face. It is also not legal in some places as the fire department frowns on you setting fire to your crop and tractor while the tractor is just setting there idling. If you let rain get down the vertical exhaust, it will blow black muck all over you and the tractor and eventually cause the pistons to seize to the block (very expensive). /w3tcompact/icons/smile.gif
When I built my barn, my dad suggested that I make the door 12 ft x 12 ft. I could see no reason to do that, but did it anyway. Now I see why. Have never folded the ROPS and probably never will.