For myself and hopefully plenty of others here, it's not so much about simply satisfying the most basic letter of "the law". Just because you can legally tow a small tractor with one strap front and rear, doesn't mean it's safe to do so. And yes, ten people will probably reply "I've been doing it for years with no problems". I've been driving for years and haven't died in a car wreck. Doesn't mean it might not ever happen.My new tractor was delivered with 2 ratchet straps. 1 on the front axle. 1 on the rear. Nothing on a brush hog. I find it hard to believe the dealership would break DOT laws.
I put 4 straps on my zero turn mower or RTV when either (or both ) is on my flatbed. One at each corner. I frequently see zero turns with zero straps, or best case with one strap thrown over the floor board of the mower.