My guess would be the brake pedal safety switch is stuck so that the tractor thinks the brake is engaged all of the time, even when it is not. All other functions of the tractor, starting the engine, getting off the seat with the engine running, etc, can be done with the brake pedal safety switch stuck in the "brake pedal depressed" position, but engaging the PTO is not allowed.
The seat safety switch will not allow the PTO to engage if it does not sense the operators weight on the seat, but if it was stuck in that position then you would not be able to start the engine either.
The seat safety switch will not allow the PTO to engage if it does not sense the operators weight on the seat, but if it was stuck in that position then you would not be able to start the engine either.