Back in the mid-70's the family business was designing and installing fire protection systems. Grids of pipe, sometimes involving hundreds of nodes, required complex iterative and recursive calculations with a slide rule, but an experienced engineer could save a lot of time and effort by starting off somewhere in the middle -- an educated guess -- and refining from there with a slide rule (special Hazen-Williams scales -- not off-the-shelf), laboriously jotting results on a paper forerunner which lent it's name to the electronic "spreadsheet" of today. A good engineer's guess would often be within 5% of the final results.
We were approached by a salesman selling shared time on their engineering mainframe (NCR if memory serves, but that might have just been the hardware not the service). He boasted that their platform could handle any engineering problem because it put Man on the moon. After a few attempts to demonstrate, they had to give up and admit their system couldn't handle the complexity.
Flash forward 15 years: PCs were becoming commonplace and DOS based software could handle the complexity and produce acceptable results in less time. Nowadays it's even built right in to the CAD software with near-instant results on the fly as a designer alters a layout.
I still have my hydraulics slide-rule. And a copy of the early software. But I no longer have a computer that can actually run that software -- and to be honest, only a vague recollection of how to work the slide rule.
Back to the topic at hand: A solid bar is stronger than a pipe of the same diameter, but a pipe is stronger than a solid bar of the same weight. in other words, much of the strength is in the perimeter, not the core. Boring that hole and the size of the bore is a design choice. It only becomes a design flaw if it fails to meet the specifications.
Kubota engineers have no control over customer choices. Farmer John bouncing down the field with a 600 lb load on a tractor rated to carry, say, a 400lb attachment does not make axle failure a design flaw.
I'm not saying that's what happened, just pointing out the possibility. I think proving to a jury that none of the tractors in question were ever abused is a tough row to hoe (sorry, couldn't resist

).