Sure, the TJ D44 is "better" than a D30, but only in the center section. The rest is the same. What size tires are you planning on going with? The D30 is good to a locked set of 35s with chromoly axle shafts and good u-joints.
4.0L 5spd, D30/D44, AlloyUSA, OX, TenFactory, ARB, Atlas, Currie, Savvy, 35" Kevlars