Frank:
All things being otherwise equal, a single will probably have a slower throttle response than a twin simply because it will probably have a heavier flywheel to help smooth out the engine. That's also probably academic because on a tractor you won't notice that like you would on an automobile or motorcycle. Fewer moving parts should mean cheaper repairs; less to break and less to replace.
Given the same grade engine from the same manufacturer, I'd probably worry more about the rest of the tractor rather than whether one engine will hold up better. The Twin should be smoother.