If stock for stock, the Toyotas are weaker, then why are the Jeepers selling their axles (which is why they're so cheap), and buying Toyotas? U-joints aren't bullet proof, nor are they necessarily stronger than birf. When I went to the Rubicon with over a dozen Suzuki guys (who all wheel together in Oregon all the time), the only guys having axle trouble where:
* 33" tires, busted stock passenger Samurai birf
* 33" tires, busted D44 on a Samurai
* 37" tires, busted BOTH axles and BOTH u-joints on a D44
NO ONE running Toyota axles broke.
Some is opinion, but not all. Toyota axles are more expensive because they're considered stronger & more desirable. Much of it is from people who've run both axles, and from testing:
http://www.longfieldsuperaxles.com/graph.htmlNormally manufacturer testing doesn't impress me much at all. HOWEVER, Bobby Long goes out to shows, and demonstrates the above test live and in person several times a year. There's dozens (hundreds?) of threads out there where people report their real-live experience with the axles - and Toytota almost always gets the nod over dana axles when compaired to D30-D44. They frequently get the nod more than D60 (around 40" tire or less) because of the smaller diff housing. The D60 gets the thumbs up in BIG tires on MUCH HEAVIER rigs... but only after the D60 has been upgraded itself.
The down side of Toyota axles (as compared to a D60):
* The stock knuckle bolts can shear. Most people say this is because they need to be re-torqued every so-often, and people are too lazy to regularly check them. Fix: Check your bolts every so often, buy ARP bolts, weld on a tab for a 5th bolt, or replace the knuckles all together with "the six pack".
* Cheap aftermarket (and especially poorly setup) diff gears will break. But, that's universally true of all axles. Buy good gears, and set them up correctly.
* Axle tubes aren't as strong as D60, they must be trussed if you're going to abuse them. This is equally ture of the Jeep axles.
Often times I look at these discussions, roll my eyes, and think to myself, "Oh boy, another Ford / Chevy debate.". But, in my experience on trail / reading threds, Toyota tends to be the clear winner, and well worth the extra $100.
Keep in mind - Trail Toughs double tough axles have been getting a lot of accolades. Last I heard, no one's broke a set yet

You could just buy those, truss up the axles, armor up the diff and be done with it.