What are you using this for. Lighter is always better with those 1/4 ton axles.
You can easily find a v6/I6 gas engine that puts out torque numbers over 200 lbs under 2000 rpm while weighing 300+ pounds less. Just mate the engine to a transmission that will give you the torque you want.
The bodies on both of these are a joke. The kia is made a lot cheaper and the tracker has a lot more support behind it. Your cutting out of the lines here though either one you choose is going to end up with a totally non stock drive train with a shell of the original vehicle. All comes down to what you are using it for. If this is a light weight weekend warrior/dd and you like the kia lines go with that. If this is going to be a trail rig go with the tracker.
That's just my opinion it is your rig. Read up more into there is a lot of discussion about it. You may drop the idea of using jeep axles all together. For the most part stock cj axles are junk(until 1980 or so). YJ axles are lot better the the cj ones. In your case TJ axles would be very easy to find/use while not being expensive. They are reliable as long as you did not put to much torque into them or tires over 33".