They are both turds(or should I say lite duty), but here are the facts.
Housing strength goes to the 44,
Axle strength stock is a wash,
Knuckles are a wash as Toys break knuckle studs,44s break ball joints,
Upgraded axleshafts Longs vs Cromo 44 goes to the Toy.
Just about everything else is a wash as in ring and pinion,knuckles,locking hubs,etc. If I had to choose I would go with the Polished Toy axle, but make no mistake that if you polish one of these 2 axles they will still not be bulletproof. Wheel either one of them within their limits and you will be Ok, wheel them hard using wheel speed, big tires, HP, and aggressive driving and failure is around the corner.