As an interesting note, When I purchased my current tractor a DK35se Kioti, I also tested the DK40se. Of course it was more money, the chassis was 4 inches longer and the rear tires were a size larger and one of the things my wife didn't like about it was the step to mount the tractor was a few inches higher and she had difficulty getting on the tractor. This was one of the factors that pushed me to the slightly smaller tractor. The flow rate of the pumps were only slightly different with the DK40se having about 1 more gallon per minute at around 11 and the DK35se at about 9.9 I believe.
Now the Loaders normally fitted to the two tractors have different specifications. The KL401 normally fitted to the DK40se has a maximum lift capacity of 2760 pounds at full height at the pins. the KL351 normally fitted to the DK35se has a maximum lift of about 1400 pounds to full height at the pins. That is one heck of a difference. While the KL401 can be fitted to the DK35se according to the book, I have never seen one so fitted. BUT when test driving them both, I noted a huge difference in the lift time between the two tractors. The KL401 equipped DK40se is MUCH slower to lift and curl etc than the smaller KL351 fitted to the DK35se, As the pump on the DK40se has only marginally greater flow rate, the massive cylinders on the KL401 take a lot longer to fill with fluid and are therefore much stronger and take a lot longer to lift.
It was very noticeable when I tested, and I also noted how much faster the Kioti DK35se was than my last tractor of about the same size the Kubota L3400hst. The pump on the Kubota was about 6 gpm as I remember and compared to the the nearly 10 gpm pump on the Kioti, it lifted slower, even though it cylinders are slightly smaller than the Kioti.
I quickly became accustomed to the KL351 loader on my new Kioti even though I thought it extremely fast at first as I was used to the Kubota. My new Kioti would outwork my old Kubota easily in loader operations because the loader was much faster, and also had a bigger bucket and would lift more even though the frame size and engine size were near the same. Kubota built the
L3400 to meet a price point, the Kioti was built to meet a performance point. Kubota also builds other models that will match or even exceed the performance point of my Kioti, but they are a lot more expensive than an
L3400.
It is all about engineering and the goals the engineering team are trying to accomplish, but always being restrained by marketing forces.