Just depends on your priorities. If you want 35's, the D44 is sufficient. If you're planning to do 37's, probably want to start with a PR44 or 60.
At the time I did the axle swap, I was on 33's wanting to get 35's. Doing the axle swap, I also got a locker and an axle strong enough for 35's. Many say it's not much different than a D30, but the larger diff will handle 5.13 gears which are low enough for 37's (my next step). I don't know many that have broken their D44. Those that did, we're consciously taking risks that the axle couldn't handle, and knew it would eventually happen.
If I do break it, hopefully enough pieces will survive so I can get the PR44 housing and transfer everything. I still may eventually just buy the housing and transfer everything. Then I can sell the housing and get back some of my original investment.
Plus, for most, $5K is just not a realistic price. It's much easier to stomach spending $1500.