The HP30 is definitely worth it. The R&P gears are stronger and you pick up needed additional extra ground clearance for the front driveshaft. I got high-centered a couple years ago on Pumpkin Eater at High-Desert Roundup on my front driveshaft (LP30) and 4WD magazine happened to catch it and show a pic of it... a great reason for HP30 vs. LP30.
On the higher spline count, I wouldn't worry about it unless you plan to be a regular out in JV. And even there not all TJ owners run higher spline counts though it's never a bad idea. If the added cost isn't a factor, I guess I'd upgrade to 30/33 though it's really unnecessary unless you plan to do JV a lot.