I definitely agree on trussing the stamped sheetmetal axle housings. IMHO many of the broken axles/locker issues are actually due to bent housings. Been there, done that.
Once the long axle side of the housings are trussed, and 26-spline front axles are installed, a tire size up to 33" can be reliably run with locked Samurai axles. IMHO anything beyond 33" is really Toyota axle/Dana territory. I also agree with running an ARB locker-it will take a lot strain off the drivetrain when traction is not needed.
Finally, with 33" tires you will need to be careful on how much power is applied in various situations. It will be near the limit of the axles, but if you don't start hopping on rock ledges, jump the Samurai, etc etc they should last a reasonable amount of time.