I was reliably informed during the summer that although Colm's neighbour's tractor was viewed and photographed by the Ros people, the model is based on measurements from another tractor in the midlands, possibly the one Paul has posted. This would account for the slight difference in the grille guard and the mirrors and whatever other differences might emerge. As for the decals, they are easily switched by Ros to give whichever version they wanted.
My opinion on the exhaust is that they tried to slope it forward a bit like the exhaust on most Fiats, but unfortunately the seem to have overdone it. However it may be possible to rectify this and to me it will not take from the model, which I have had on order for a while now and hope to get this week.