ive got a tracker now, but looking for a sammy, the difference between the two are as follows: tracker, IFS,but struts up front dont have springs on them :) EFI (multi-port or TBI) i perfer the 8 valve oppose to the 16 vin code U, a decent 3" lift goes for $1000, great for 32-33's, they do quite well in the mud easy vehicle to maintain but not much power. hard or soft tops
Sammy: solid axle front and rear, leaf springs= cheaper lifts, harder to find as said above, smaller engine, carb or FI, easier to lift, more articulation, can convert to v-8, axle swaps with little fabrication, hard or soft tops available
BOTH: Great gas milage either way but with bigger tires regear it.
those are my thoughts