I am very biased towards orange. Technical specs are obviously important, but so is service after sale unless you plan to do your yourself. I also have an awesome dealer. I’d recommend you think about which dealer you rather do business with especially if you need service. Back to the technical specs, if you value quality/construction are a for you (if just mowing maybe no issue) I’d encourage you to look at the frame, axle housing and the enclosed hub for the wheel on both machines before you decide. Maybe also consider about future implements and compatibility of kubota to everything for SSQA or the compatibility to JD and their loader. I think that is a future consideration based on how you think you might use or add implements. Regarding the HP, I have no experience with your model (or the specific JD you referenced) but I had a BX 2360 and now a B2650. The B is great. I actually used for light brush hogging of saplings, a lot (w/ a MMM…yes I know that is not what it is for but that is what I had)before I had an MX. it’s awesome. That being said it did great. Tall wet grass will bog it down, that just means you will learn to love HST and ability to go as slow as you like. Just my thoughts. Personally if using for tall wet grass, I think a B would be on the lower end of HP requirements. However I think it is a better built machine though…that’s just me. My dealer steered me clear of the 3350 because of the emissions issues. I am glad they did. If you control your speed it should be fine. If using the 3pt and PTO to mow, any particular reason you are against the L? A small L is maybe best value for dollar for the lineup with orange? (Or several years ago it was). Generally If comparing a 26hp and a 38hp there a bit of a gap there. Just my thoughts.