I am a farmer and no tax expert and have not read the link, but my first thought would be claim the rebate on the diesel and then claim the rest of the diesel as a tax expense. The transport of the heifers (sp?) is clearly part of the input costs so no grey area there. If required one could have an arrangement with the driver "you drive the truck, I buy the fuel" or "you drive the truck, I supply truck and fuel". Just my thoughts.

Regarding post #4 - it would be useful if you give a summary of the answer you found there - it would save us ploughing through legalese to arrive at a conclusion.