So, what are you guys talking about..Mechanical ratio?..Lead/lag? And why does it make any difference?
They are talking about the inter-axle ratio, or "Drive Train Ratio" as Kubota calls it. It is the ratio of the number of rotations of the front axle for each rotation of the rear axle. IE: a 1.475 ratio means the front axle rotates 1.475 times when the rear axle rotates once.
Unlike a 4wd car or truck, the front tires on most tractors are smaller diameter than the rears. The smaller circumference means that the front tires have to rotate more times to travel the same distance than the rear. So the manufacturer gears the front axle differently than the rear to compensate. "Lead" means that the front tires travel further than the rear, "Lag" means they travel less distance than the rear.
A bit of lead is good. Conventional wisdom says the fronts should about 2% lead, although apparently at least some Kubota models are designed to have between 3% and 7% lead. Lag is bad, putting additional strain on the system. At least when traveling forward.
To complicate matters further, you can't just measure the circumference of the tires. You have to do the calculations based on the "Rolling Circumference", which refers to the actual distance traveled per rotation by the tire when the tire is squished down by the weight of the loaded tractor. The rolling circumference can be estimated by the tire manufacturer, but varies by load, inflation pressure and tread wear.
As a new tractor owner with the OEM tires, the important thing for you to take away from this right now is to always use 2WD on hard surfaces. Otherwise the lead will be scuffing away your tread prematurely. 4WD is for loose or slippery surfaces only.