The EB diffs are weaker I know. Unless it comes with the 31 spline 9" which is stronger than the 28 spline version. Agreed the EBd44 is certainly weaker and uses small ujoints.
But as said above, if you don't play in rocks, and mud and dirt is your terrain of choice they can handle 38's with a heavy foot. I have (large ujoint 44/31spline 9") 76f100's d44/9", spooled front and rear, under my 86 BII and continually plant my right foot on the floor with the 91 Explorer 4.0L swapped in. So far over the past year I haven't broke anything in the diffs and I'm running brand new 38" TSL's. Knock on wood.
I also have local wheeling buddies that also run 38-40's on d44 fronts with good success. We don't have rocks or high-traction wheeling around here, so I think that makes the diffs handle 40's in my neck of the woods. Don't get me wrong here tho, I have seen them spit out a ujoint or 2 from time to time, but for the most part they handle it very well.