On my
L3240 the 50 hour change called for ALL fluids to be changed. I share the opinion of many here that the first 50 hour change IS the most important one during the life of the unit. Sure, there are filters that will remove MOST of the assembly residue and metal particulates but the fluids will probably be the most contaminated than at any time during the life of the unit. If Kubota changed the manual to change ALL fluids in the newer version, they probably did it for a reason that they become aware of in the units already in the field or they just want the unit to last.
I really didnt want to just throw away money on fluids but I intend on keeping this unit for many years to come. I believe it is the case of pay me now, or potentially pay me more later.