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 - An AC Model M Crawler - by Anthony West. Neil Atkins is a man in his late thirties, a mild and patient character who talks fondly of his farming heritage. He farms around a hundred and fifty acres of arable land, in a village called Southam, located just outside Leamington Spa in Warwickshire. The soil is a rich dark brown and is well looked after. unlike some areas in the midlands it is also fairly flat, broken only by hedgerows and the occasional valley and brook. A copse of wildbreaking silver birch and oak trees surround the top si
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