Depends on the cost of either.. I know the 60 is gonna open up a whole nuther' can of worms...new locker, gears, chromo's, etc.. where as the ford assembly could be had cheaper i'm sure.. but look into the future as well. do you plan on running 39's ever on the TJ like you mentioned at harlan? if not i say keep the d44 and start your buggy using your tons..