Well if standard interest rates are over 8% I would think they are taken a hit with buying down rates also.
Keep in mind every Kioti tractor that is sold with a financing program cost the mfg something.
I guess that is whats call "costs of doing business"
As a consumer you can op to take the 3.99% for 72 and not get hit with the higher selling price or you can even get your own financing and get the cash discount taken off the selling price.