When changing engines investigate first. I have a Cub 2042 with a 18HP Kohler Command V-2. I runs at less than 2100 RPM. A Friend of mine bought another major brand tractor with a 24HP Kohler Command engine. The only difference between the two, besides the extra $700 he paid, is the governor. His engine runs at near 3,000 RPM!
HP = rpm x T(torque) / 5252(constant)
Raise the max RPM and you can make an extra buck by stating a higher horsepower!