The problem occurs when you bring the number of plow bottoms each is pulling into the equation. The 4040 tested at fully twice the drawbar horsepower as the D but your math isn't giving it credit for that. You're assuming both are running at 100% maximum load with a 5 and 3 bottom plow, respectively. The other piece of of information that isn't being considered is that the maximum drawbar power of the 4040 occurred at about 5.5 mph while the D was less than 4 mph.
The fuel cost per acre is a different thing than fuel economy. I'll not argue at all that with the current cost of diesel fuel it takes significantly better economy to pencil out over gasoline. The fuel economy data from the test reports is objective and constant but what this means to fuel cost per acre is subject to the fluctuating fuel prices.
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Today's Featured Article - New Life for an Old Allis - by Tyler Woods. My friend Jon, has an old '39 Allis Chalmers B. He thought it a marginal tractor that had long since served its time. She smoked terribly and never had much power but he couldn't afford another so he was limping along with what he had. Jon's Allis has a small front loader and though it doesn't carry much, it serves his needs. It was the hard starting and low power that made him think it was time to replace the old girl. Jon called me to help him discover why his tractor wouldn't start
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