For a DD with large tires, I would get a 60 just because of the larger brakes and bearings...the whole package is nice, having everything considerably larger, but the larger bearings and stronger kingpins were a big kicker for me to choose a 60 over rebuilding a 10b. The fact that i could easily run x-over helped things too. Currenty the 60 isn't geared, but kingpins, hub bearings, etc etc were rebuilt and i added x-over too. Its a night and day difference over a 10b. it drives so much better than my 3/4 ton 10b did.
Then comes the wheeling issue. i wheeled my 10b some with stock shafts and open carrier on 40s, never broke any shafts, but those 40s killed bearings and whatnot quick. The difference between 10b/d44 shafts and d60 stuff is night and day. 1480 joint size for a 60 compared to what, 1310ish size for a 10b? the ears on the shafts for the 60s are just huge compared to 10b stuff, and thats just stock stuff. Aftermarket stuff is that much nicer.
ive seen a few mud guys use 44s and high hp for mud competitions, but for the most part its all in a striaght line, and there isn't typically many times that a tire just REALLY grabs traction during the runs. this is VERY different than most of the other wheelers, which is why a 60 seems to be a lot more "needed." Personally i wouldn't want to run a 44 with much over a 36" tire...esp not with a locker, and not DDed. Sure, its been done successfully, and will continue to be done successfully, but a 60 will make wheeling and DDing that much better.