The drag ratio is typically around 1.5. On the L3200/3800 Kubota says it is 1.56. They say 1.57 for the L4600. The tire ratio, front to back, should be just a bit smaller, usually 2-5%. This gets quite confusing, comparing turf to industrial to ag tires - you can use rolling circumference or diameter to make the comparison, but they may give different results. The diameter ratio of my R4s is 1.5. I'm think the percentage is more important than if the tire ratio is bigger or smaller than the gear ratio - one way the front is pulling the back, the other way the back is pushing the front.
On concrete, 4wd is a bear to push the tractor by hand in neutral - you are trying to skid the front or rear tires about an inch per revolution. With a loader attached (additional weight on the front tires) this is no mean feat. In 2wd, it is more like pushing a car in neutral. The drag ratio has nothing to do with the engine, clutch or transmission.
In most dirt I don't hear any particular strain when in 4wd vs 2wd, and the tractor tends to roll easily down hill, etc.
If the tractor is used, or the tires are worn check the diameters. Get the proper drag ratio from the dealer - he has it in a book we don't get. They don't have special gearing for the tire type, so it is highly unlikely that you have the wrong gears in the tractor.
The parts manual specifies the number of teeth for every gear in the tractor. You can figure the ratio yourself by counting tooth ratios front and back from the 4wd gear. It is a bit tedious, but when you come out about 1.5 you are most likely correct. I got 1.5526 on my L3200.