With an 8.8, you're limited to 31 spline shafts, and unless you go with a Super88 kit, 1541h vs chromo.
With a dana 44 you can go 30, 33, or 35 spline, and get 4130 Chromo axles. The 8.8 disc brakes go on with minimal effort. Lockers are cheaper, and the odds of finding a spare shaft on the trail are better.