when I did it, I did the sr, but really only because it allows you to keep the soa a bit lower.
the business with the driveshaft is a pain in the ass, easy enough to overcome, you just need to be pretty precise with the d-shaft measurements. and the longspline minitruck driveshafts have just barely enough spline.
( or did for me, however, I didn't use 60 series rear springs up front on that truck, I used 60 series fronts)
later when I de-soa'd my cruiser ( too tall and tippy for a roofload of windsurf gear on a logging road) I took out the sr.
They do drive nicely on the highway, tho you get a bit more nosedive when you hammer the brakes.
but I think part of that is that in the reversed configuration, worn out spring bushings don't have quite so much effect on the ride. Course, when you re-do everying with new bushings that's not as big an issue.
My 45 was already soa when I got the rolling frame, and it wasn't sr, and I kept it that way. partly out of laziness, but mainly out of disinterest, just wasn't worth the hassle.