The article you are talking about was in the 7/99 issue of Fourwheeler. It was about swapping the 8.8 into a YJ.
I had later heard the test was actually performed by Warn.
this is what they found:
Axle strength in ft/lbs.
D35: 4,000-4,300
D44: 4,600-5,000
8.8 (31 spl): 6,500...