Waste of time. Won't work. Tried it. You could accidentally burn wires or fry electronics.
They don't work. Tried it.
I think we have a winner here.
Either that or use synthetic oil and just turn the key and forget about it. It's a tractor designed for this type of activity. Honest.
EDIT--I'll add that I used to live in a very cold and wet climate and have seen many modern tractors, mostly Kubotas, started at well below zero, slammed into gear after 30 seconds, immediately worked hard and then done again the next day for years. Never saw one develop a problem.
Not that I would personally every do this without a warmup but have seen it many times. That's partly how I learned to love Kubotas.