No it does not. You've asked this question at least once before. Wishing it won't make it have it.
Or...go out in the mud, put it in 4WD, and stomp on it. If both fronts spin then you have it.
Or...jack up the tractor with all four wheels off the ground and in 4WD. Engage the gear and see what happens. Hopefully, falling off of the jacks is not one of the things to happen.
Or...go to the Kubota website and look at the specifications for the M7040su compared to the M7040HD.
Simple easy way to tell:
Raise the front wheels, By hand turn the left wheel forwards, if the other wheel turns the Same direction you do... If it turns opposite, you do Not. KennyV