I don't think you've got the acres per hour right. If you are pulling easier you're using less fuel. You are calculating the 4040 with a 30% more efficient engine will use 35% more fuel. That is just plain wrong. If you hook the 4040 to the same plow as the D it will still use less fuel. The D will likely struggle with 3-16's not four, and the 4040, to put out 90 hp, will really be eating up the ground. You're figuring the 4040, with over double the HP, will only pull one more bottom, and at a slower speed.
If the D can plow 2 acres per hour (which I doubt but my D is a two speed, but you're in second) the 4040 should push 5 acres per hour to use 90 HP, or it's not at rated HP and it will use less fuel.
If you want to farm with a D have at it. I use Farmall M's, and they are pretty efficient. Up to 12 hp-hr/gal. But don't try to justify the D on efficiency.
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Today's Featured Article - Hydraulics - Cylinder Anatomy - by Curtis von Fange. Let�s make one more addition to our series on hydraulics. I�ve noticed a few questions in the comment section that could pertain to hydraulic cylinders so I thought we could take a short look at this real workhorse of the circuit. Cylinders are the reason for the hydraulic circuit. They take the fluid power delivered from the pump and magically change it into mechanical power. There are many types of cylinders that one might run across on a farm scenario. Each one could take a chapter in
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