that sounds all too familiar....
BTW, *most* manufacturer's warranty policies state the the warranty begins when "delivered to first retail user (customer)", and the miles, hours and time starts THEN, not when the agreement is penned.
Interestingly, in their response to the BBB, Kubota stated that they had informed me (they did not!) that the "Owner's Warranty Guide" says "... when delivered..." I checked the envelope the dealer gave me for manuals and there, in the bottom where I hadn't previously seen it (it is much smaller than the other documents) was a Warranty Guide. It says "... when delivered..."
I've gone from being disgusted by Kubota Corp to utterly puzzled! There should never have been any question.
Jeff