the extra hole is easy to drill just make sure to get it in the right spot, and touch up the hole. I asked a japanese engineer why they didn't put the other hole there. The enginerd had no answer. Not japanese and not in Engrish. There was no answer other than "I dunno no hole". An American Engineer-who was the lead designer of the ZG100 series (predecessor to the Z100 series) agreed that it needs to have a hole, but had no answer why the bean counters didn't want it there (his words not mine). Just drill one and be done with it, if you have a drill and a 1/4" bit. If not borrow one. If you can't borrow one and you're close to me I'll do it. Free. I agree, it should be there but for some reason (that is not known) it is not there. If I know someone who has an issue with it, I just drill it for them. I did it on mine too.
The belt. Oh gosh hst belts. If I had a dime for every Z100 series HST belt I replaced I'd be very very rich. Initially there were some issues with the system. They lined most of them out. Then in 2019 they had another "fix" which is a permanent fix. They (Kubota) was paying for dealers to install a debris guard on the deck which helps keep junk from being shot up into the HST belt. Also, they were replacing the HST pulleys with wider ones, which helped keep the belt on. Additionally an idler that had a deeper groove. The combination FIXED the Z100 mowers. If it were me (and it's not obviously) I'd call the closest dealer and ask them if the Z100 frequently failing HST belt fix-as-fail bulletin is still active. If so, I'd highly suggest telling them that this it the third or fourth or fifth time the belt has come off and you've been putting it back on yourself. At that point, if the bulletin is still active, let them fix it once and for all. It may have only been a one-year deal. I left Kubota dealer in Oct 2020, so I don't know. Call and ask them.
If you don't want to let kubota pay for it, or if the bulletin is not active, the best way to get to it is from underneath. FIRST THING IS SAFETY (REMOVE KEY AND SET THE PARKING BRAKE). Jack up the mower, the higher the better. If you can get all 4 wheels up off the ground a foot it's better than doing it with them ON the ground. Remove the pto clutch limiter, disconnect pto clutch wire connector, remove the belt guard, remove the idler guard, remove idler tension spring. Install the new belt. Make sure all of the junk is out of the pulleys (all 4 of them, especially the engine pulley!!). When putting the belt on, don't put it on the engine pulley just wrap it around the shaft below the pulley. Now install the spring and the idler guard. Using a 14mm wrench, turn the crankshaft while putting the belt into the groove of the engine pulley, walk it on. It will go about halfway and pop in the rest of the way on it's own. This is why it's important to remove the key. One of my coworkers didn't and left it on, and while walking the belt into the pulley the mower started and liked to ripped his hand off. He was really lucky!
No don't take the tank out, although it's not all that bad to do, it's easier to do it from the bottom. With the tank out you still can't get to the engine pulley and both idlers from the top. May as well leave it in, and do it all from the bottom.
I do them in about 30 minutes, sometimes less depending on a lot of things. But 30 min is pretty typical for someone who's done a couple. IIRC flat rate is 0.4 hours (24 min) which I think is ridiculous but that's normal with any warranty job, they never really pay enough.
I hate that people have issues out of these things. I mean they really are a sweet little residential mower. I own one and it has been problem free other than a loose nut and bolt here and there (mine is a 1st generation, ZG127S-54). The 1st gens didn't have lock nuts on a few linkages, rather a regular flange nut which comes loose from time to time. Never a belt. Previous owner put about 2 dozen belts on it and one afternoon after work I went to her house and watched her mow. No wonder. She used it for a bush hog, a rock crusher, a bulldozer, and a forestry mulcher. VERY hard on it. I had to school her about using a screwdriver to hammer in a nail; wrong tool for what she needed done. Once I made some suggestions, she never had another belt problem, neither have I (yet). Love the little mower even with it's imperfections.