This topic has been beaten to death a number of times, but I enjoy it. So I paste up my usual response.
Most folks who carry out a lot of heavy machinery maintenance can tell you how trashy oil can look at the first 50 hours of any new equipment. I know my kiotis oil looked opaque in color, with a teaspoon worth of grit mixed in on that first 50 hour change. Its never look that bad since. Most likely was sitting in the bottom of the sump, having been flushed out of every port and too heavy to be sucked up. But beyond the items that have fallen out of suspension, there are elements in the oil that are not filtered out, that can be just as bad for lubricated equipment. Anything less than 11 micron, (or whatever filter is being used, this is the DKse filter mesh) will continue to build within the oil as the hours go by. Same goes for any foreign chemicals that can get into the oil. The quality of oil is far more than a particulate count. Film strength, TAN, viscosity shifting out of range due to oxidation.
If you have the time, cut open your first 50hr hydraulic filter, you may find it has picked up quite a bit of trash. Lots of metal and grit, the media completely gray from metal powder. Same goes for engines, you wouldn't believe the amount of metal powder that gathers on a magnetic drain plug in a freshly rebuilt iron block engine from all of the new parts mating together. The entire transmission of a tractor is no different. The last thing you want, is a filter full and bypassing. A filter change at 50 hours can help prevent this. After the initial 50 hour change or so, the filters are never as compromised, and look much better internally.*
I know all equipment and automotive companies make a lot of money on service, but I don't think its a waste for the consumer to do the 50hr. Especially when there are cheaper, and possibly even better brands, like Wix or Donaldson out there with x-references to factory filters.
But there are far worse things one can do to equipment than skip the first 50hr filter/oil change. I just like rambling on about the subject of operation and maintenance.