John Deere HY-Gard J20C (regular viscosity) now (says it) meets Kubota Super UDT specs. It is about $11.00/gallon in 5 gallon pails at the local JD construction equipment dealer. I find that both JD and Caterpillar are fairly competitive on consumables that have competition in the market. The price difference over the big box/auto parts brands such as Coastal, etc. is not enough for me to justify the risk. Hy-Gard is suitable for both Hydrostatic and Glide Shift Kubota transmissions and Kubota front axles, as well as my John Deere crawler (all drive train and hydraulic system) and Caterpillar crawler (except final drives). That is a lot easier to keep up with than three or four different oils.
I think there are two requirements in a wet brake system that ATF fluid may not meet. Since the brakes are designed to slip the friction modifier has to meet narrow specifications to keep them from chattering. In the automatic transmission, the clutches engage quickly and chattering is less of an issue. In addition, the slipping of wet brakes quickly breaks down viscosity index improvers in a multi-viscosity oil. I think many ATF fluids have VI improvers that would have a short life in a wet brake system.
I am not a salesman for JD or Cat, but for filters (for their machines), oils, greases, supplemental coolant additives, etc. their prices are usually not much over the competition and I think the quality is unquestionable. For JD, the construction equipment dealer is likely to have the best prices on JD products because his construction company customers shop for the best prices on oils, greases, etc.