Comparing the B2320 to the deere 1025 - these are in two different classes. The kubota will be bigger and heavier and will have better specs all the way around. The 1025 is more comparable to a BX series tractor. The B series is in the same class as the deere 2025.
Comparing the 2320 to the 2301. I'll speak generally because I was recently comparing the 2620 to the 2601. The 01 series is quite an improvement over the 20 series. The biggest is the position control on the 3 point. Many comments I have seen say they would buy this model just because of that feature. The amount of lift of the 3 point is higher. You can get optional telescopic lower arms. The loader has similar lift but can be had with the SSQA. (This is a big one to me. The reason I'd like to upgrade is for the ease of changing attachments up front). The 01 has optional rear hydraulics too. There are a few more features as well like an improved seat and tilt steering wheel. The one drawback to me is the pedal configuration. My tractor (B2410) as well as the 2620 has a split pedal and a nice flat floor. The 01 series has a treadle pedal. I will reserve judgment until I can try one but I can tell you it makes a huge difference for me when I get on and off the tractor. That open floor layout is perfect for me and I fear that the single pedal of the 01 will be in the way.
I priced out a B2620 last summer and was quoted $17,500 for the tractor, loader, and 60" MMM. I've seen a couple of posts on cost and it seems the 01 series is under $1000 more. For the extra features, I think that price difference would be a no brainier as long as that pedal works out. I would assume the 23 hp models would be a bit less.
Good luck with your decision.
John