Daryl is simply saying that he is tired of hearing everyone say "by the time you build your D44, you could have a D60." For $1000 (cost of a junkyard D60 front) you can have a D44, a gearset and an ARB. Everything on a D60 is MUCH MUCH more expensive; Bearings, Gears, ARB's (How does $1000 sound for one?), Shafts, Brakes, and Locking Hubs. If you build the D60 yourself with an ARB, Gears, new Brakes, New bearings, new hubs or drive flanges using STOCK SHAFTS, it will cost you nearly $4k.
Are there better axles to be built? Absolutly! But if you trying to be a cost effective wheeler, then go wheel D44's with 35's and have fun. If Tire size is hurting your Man-Meter, then be prepared to open your wallet and not just a little bit!