Yes and no. The block/displacement, yes. Not certain it has all the same internals, it's different than those high HP engines in having I believe mechanical injection. Presumably there are other parts different to - it is also built to a price point.As far as durability at higher HP, from what I have read it appears that the L2501s engine makes mid 30s in other applications. That it was retuned to stay under the emissions limit. If you advance the IP timing and add some fuel it will make about 35hp.
I personally would have no issue with putting a turbo on one if I owned one. But I'd also acknowledge that it's not risk free.
Of course, I don't need to. In my part of the world we don't have those specific emissions rules, and the L2501 is an L3200 down here. https://kubota.co.nz/product/tractor-l-series It looks like it was also an L3200 in the US around 2011, pre-emissions rules.
https://www.tractordata.com/farm-tractors/005/8/6/5865-kubota-l3200.html
TractorData.com Kubota L2501 tractor engine information
TractorData.com Kubota L3200 tractor engine information
I can see it's 2200 RPM in the L2501, and 2800 RPM in the L3200. And the displacement is also a bit different, with the L2501 having a few more cubic inches. I'd hazard a guess that it'd be hard to get 30HP at 2200 RPM. You can obviously push up the RPM, but the tractor is geared for 2200, and the 540PTO will be at or near 2200rpm. Depending on what sort of implement you run it might not like running faster than 540RPM.
All these are surmountable things, and the turbo kit would deal with all them (it gives you 30-ish HP @ 2200RPM). But you definitely shouldn't assume it's super easy.