I am thinking many businesses today have forgotten what the words "customer service" mean or its priority is fully dependent on who the customer is.    

Many customer relations problems today fall back on management.  It is managements job to insure that employees fully understand how customers are to be treated and that management gets feedback , in a timely manner, when problems arise.  If employees are expected and encouraged to let management know when there is a customer relations problems something as simple as a phone call to the customer from a manager can do wonders to alleviate the problem.  

On the other hand, we have only heard one side of the story.  I am sure the dealer would see things differently but the simple fact that things got this far is a good indication that something needs fixing and it isn't just the tractor.