Here's a quote from pirate on the Dana verses Toyota
"the cost difference is going to be negligible. If you think that you may want a 44 later, do it now, it'll be cheaper in the long run, because Toy spring hangers will only match up to a csutom width 44, which is very expensive. Use a wagoneer D44, it is only 1" wider than toy IFS, which is good, if anything. I run 5.38's in the front and 5.29's in th rear, there is enough slack in the drivetrain for that small of a difference. You'll ahve to outboard your frame for the shackle hangers, not a big deal at all, I can send you pics of mine if you would like. The 44 is much stronger and worth doing, I only wanted to do mine once so I went with the 44, I have a custom chevy housing though( it's been narrowed adn ahd the pinion angle turned up 7 degrees), but my hangers are stock width for that axle, so when I go to full width axles, I just have to unblot my current axle and roll the new one underneath my truck. I can speak from experience that custom axles are expensive. I had to have everythign custom made, tie rod, drag link, both axle shafts, it adds up, if you use the wagoneer axle, you can use wagoneer tie rod and drag link and wagoneer axles, all of which can be found at a local junk yard. You'll have to cut and grind the passenger side of the housing to get a spring perch on it, but it's not a big deal, it's done all of the time by jeepers doing spring over conversions. With all of this said, do the 44. Pm me for pics or any more info. ErikB has a website that I found very helpful when I did mine. Jeremy"

Here's the link to the thread
Toyota SAS vs Dana 44 SAS - Pirate4x4.Com : 4x4 and Off-Road Forum