OK, I am going to toss out a speculative theory that by flipping the tire on a dished rim that you dont put any extra stress on the axle. You simple transfer the stress in opposite directions. The rim centerline location is still bolted at the same spot. So when the dish is set to inside direction (narrowest)the stress on the axle is wanting to push the axle end down whereas when dished to the outside (widest) the stress would want to push the axle tip up. The same amount of force is on the axle and bearings, just pushing it in the opposite direction. The amount of steering load increases due to the longer leverage distance between the tires so you would get harder steering and likely a bit more wear on the steering knuckles. As for not worth it on the front due to pivot, folks claiming that have likely not noticed that the axle hits the frame way before the tractor would reach a roll over point, so widening the front stance helps to prevent tip over just as much as widening the back.
Please one of you engineering folks prove me wrong with some actual computations or CAD model not opinions.
I don't know how the front wheel bearings on a Kubota
L4400 are set up, but on a vehicle that has a bearing setup typical of many past vehicles (a large inboard bearing and a smaller outboard bearing), changing the plane of the wheel thrust on the bearings from it's design point to further outboard can have undesirable consequences.
Real life case in point:
Years ago, I was traveling in a typical 2 ton truck (8.25x20 dual tires on the rear), when I had a blowout on one of the rear tires.
I didn't have a spare, but I decided to continue on my journey anyway after removing the wheel with the blown tire.
Before continuing, I considered whether to mount the remaining one wheel inboard or outboard. Well, I thought outboard would give me more stability (I didn't give a thought about the wheel bearings).
Turns out this was a BIG mistake. Within a couple of hundred miles, the smaller outboard bearing seized up to the point that it also ruined the axle.
Although the attachment plane of the wheel was in the same position, the thrust plane (from having only the outboard wheel mounted) moved further outboard and caused most of the weight to be transmitted to the smaller outboard bearing and comparatively very little to the larger inboard bearing, thus the outboard bearing quickly became overstressed and failed.