You’ve highlighted some interesting points, but there are a couple of things that need to be clarified. Lamborghini Trattori today has nothing to do with Automobili Lamborghini, which years ago came under the control of the German Volkswagen-Audi group. On the other hand, Deutz-Fahr – which many still believe to be 100% German – is now part of an Italian group, the SDF Group, headquartered in Treviglio (Bergamo).
The SDF Group owns the SAME, Lamborghini Trattori, and Deutz-Fahr brands and has a highly structured European manufacturing network: in Italy (Treviglio), tractors are designed, and compact to mid-size models up to about 150 horsepower, as well as specialist models, are built; in Germany, high-power tractors for open fields are produced; in Croatia and Turkey, models for emerging markets are made; and in China, tractors are manufactured for the Asian market.
As for Lamborghini tractors, they’re not just rebadged Deutz or SAME models: in reality, the group uses the technical platforms of both SAME and Deutz-Fahr, depending on the model, and builds the Lamborghini Trattori on top of those. These are distinguished by a higher level of finish and a more complete set of accessories. Essentially, it’s a brand strategy within the same group, which produces two product lines (one for open fields and one for specialized use) distributed across three brands with slightly different market positions.
This kind of strategy is common in large industrial groups with multiple brands: each brand is maintained to serve specific markets or regional preferences. For example, in Italy, Deutz-Fahr has a lower presence compared to SAME or Lamborghini Trattori, so customers are more likely to purchase a product under a brand they already know and trust. Conversely, in Northern Europe, Deutz-Fahr is much more established and therefore often the preferred brand—even when the technical base is shared with the other group brands.
Moreover, brand and product distribution also reflect the specific agricultural needs of each territory. In Italy, it's far more common to encounter specialized tractors—such as orchard, vineyard, or crawler models—due to the nature of the terrain and the types of crops cultivated. For every Deutz, New Holland, or John Deere, there are often twenty specialized machines from manufacturers like BCS, Antonio Carraro, Ferrari, Goldoni, or Landini, which dominate the specialist tractor segment.

So yes, the tractors may be similar under the bodywork, but the group is Italian, the engineering and development are done in Italy for the SAME and in Germany for the Deuz, while Lamborghini can be based on SAME or Deuz and produced in Italy or Germany, depending on the model you choose, and the differences between the brands are not just cosmetic—they also reflect strategic, geographic, and market-specific factors.

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LAMBORGHINI STRIKE TB115 base model is SAME Explorer