they can both be built to dana 60 strength (well, non a built 60) as far as axle shafts and joints go. there are things you can do about the ring and pinion (heat treat, cryo), then you need to worry about steering/hubs/housing bending/etc. one big thing I see people talk about with the d44 is balljoints going fairly often with big tires. toyota's are exploding hubs and steering studs. give and take, pros and cons. toyota would be lighter and you'd get more clearance, but the d44 has the width.

look at who you wheel with--if it's a bunch of toyota dudes, maybe do the yota axle, you all might fair better with each other having spares everyone can use.