Trakers will cost more to buy and build than A Samurai.
Trackers wont rust as bad as a Samurai.
I had a Samurai, it was great, went everywhere I pointed it and put alot of 'built' jeeps to shame.
The only real reason I dont have it now; Not enough room for the Family.
Simple Spring over axle, a good steering solution (not a Z-link), 4.16:1 gears in the T-case and a set of 31" tires and fozzy lock the rear axle will get you places that alot of Jeeps have problems with.
the key here is their light wieght. start replacing engine, axles and transmisions, you get stronger stuff, but add wieght fast.
With a samurai built like I mentioned above, wheeling will take on a bit more technicle aspect and less of a point it and mash the throtle down.
OH, and I have never seen a Samurai that was 'comfortable' as a DD, especially if your over 5'10" tall.
If you have to have a DD/WW, build a Tracker.
Just my 2 cents