Well, Glennmac, You sure stirred up the pot on this subject. I know that I am generally just a lurker, but thought that I would throw in my $.02 anyway. Your groundrule #4 said no arguments about feelings of comfort but then you mention #10 about JD having the "springiest, most comfortable seat"....I couldn't find that in the JD literature. I feel that the seat on my K is soft and comfortable.
There was, somewhere in this thread, a negative comment about Kubota having a clutch. It could be considered a safety item, for when the pedal is depressed all forward, or reverse, motion of the tractor becomes un-powered (it could continue on because of inertia). On some of the Kubota models, depressing the clutch will also disconnect the PTO. Seems that it could be considered a safety item. Also doesn't the JD need a clutch for the collar-shift transmissions? Likewise on the NH?
Considering that last year a member of this forum was hospitalized with heat-stroke perhaps the cab on the upper end models of the Kubota would have prevented such a thing. It (the cab) has windows that open, filtered ventilation, AC, heat, tinted glass, dual work lights, both fore and aft, widshield wipers (with washers) ,rear view mirrors and a weather-band radio. Although this could be thought of as a comfort item (like your #10) it certainly could be a health and safety item. Those working long days in high heat and/or humidity would certainly appreciate it. I could find nothing in the JD literature about a cab. The only thing in the NH lit was a photo of what seemed to be a canvas cab designed for protection from the snow.
Some "facts" seem to be without merit..being able to do something 3 seconds faster (as an off-the wall example) would have to be done one hundred times a day to add five minutes to the work day.
My apologies if I repeated something that has already been posted, it is entirely possible that I have missed some of the posts.
Tom