I am new to this gearing thing as well and had some similar questions. I found a lot out from reading up other threads, and the charts showing RPM's at 65mph w/ different gear ratios. There are a lot of variables not just on what the Jeep has but on what you want to do w/ it.
For example, I have a 2000 TJ w/ 4.0L and 3speed Auto, I have 3.07's (not good). I run 31's. At 65mph I am about 2300 RPM. I want to do some moderate trails like 2.5 to 3.5 but want to be hwy capable. I only plan on going to 32's so when I re-gear I may only go up to 3.73's or 4.10's. That way I have a bit more power off the line, better crawling on trails, yet am not screaming down the hwy at 3000 rpm's. At 3.73's I'd be about 2600 rpms. 4.10's puts me at 2900 rpm or so.
You are lucky to have a D44 and 3.73's, I wish I did, I would likely not even regear then for 32's, just lock em. I'd say think about what you want to do w/ the Jeep, tell us what engine and tires and tranny, and talk to some folks.