Thanks everybody. We went and looked the other day, then we stopped at the Kubota dealership on the way back. Today I'm taking him to the JD place (he's not gonna like those prices), the Ford/New Holland place, and the Case/IH place.
What I found at the LS place was that the salesman didn't seem to know anything. Whether the tractors are any good or not, and they look okay, it does not bode well for service. As I said, my friend isn't very mechanical. We got one started in -20 though (it was plugged in) and the hydraulics all went where they were supposed to without much whining. I found the pedals were a little small/close together for my boots, and the dash lights were dim. There might be a way to turn up the brightness, but I couldn't find it in the dark. It felt kinda cheap though, if know what mean. Nothing tangible, just maybe too light or something?
The Kubota seemed pretty good too, but I didn't know about that linkage thing. They let my friend push some snow around their lot...his first tractor drive...and he really liked it. They seem to deal with a lot of first-timers. Hope he realizes that the back-hoe is extra and he doesn't need one. They only carry Kubota attachments though, and that drives the price up pretty quick.
Now that we're actually doing some shopping, I think I'll push him towards one of the New Hollands or Case/IHs. I sometimes deliver to both of those dealerships and know that they offer excellent service. I also know that both dealerships are good at putting together packages, so hopefully they can set him up with a blower, tiller, and FEL. That should get him started. If he's still rich in the spring, we can shop for more toys. I'm pretty sure he'll need a box scraper and a PHD just in case I need to borrow them.