Well I have been in a YJ for a While now but have been eyeing LJ's for some time, anyway the question is, I want to go to 37's with a rock krawler 3.5" long arm and a 1" bodylift, my buddy is selling his JK dana 44's, tubed and gusseted, e-lockers, stock 4.11 gears ,plus rims and tires(37"s) for $2800, its going to be a little work but is it worth it ? because I know the jk 44's are supposed to be alot stronger than the tj/lj.
JK Rubicon 44 axle tubes have a reputation for bending even under moderate use with larger than stock tires, many recommend gusseting at least. My opinion is JK Rubicon 44 axles are not an improvement over TJ Rubicon 44 axles. FYI I have been running the TJ Rubicon 44's upgraded with Superior shafts with 37's and have not broken anything yet. I am somewhat careful with the throttle, but it has worked for me so far. I'm sure there's a core group of JV guys who would scoff at my setup, but so be it.
Just noticed you said your buddy's are tubed and gusseted, that makes them pretty good. Think about shafts.