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 - Restoration Story: Fordson Major - by Anthony West. George bought his Fordson Major from a an implement sale about 18 years ago for £200.00 (UK). There is no known history regarding its origins or what service it had done, but the following work was undertaken alone to bring it up to show standard. From the engine number, it was found that this Major was produced late 1946. It was almost complete but had various parts that would definitely need replacing.
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