A sas is actually marginally more work than a lift of the stock TTB and that being said provides many benefits.
Use a D 60 to SAS as a D44 would not be beneficial even a D44HD wouldn't be great. You would need to fabricate spring mounts and so forth. Using a 60 from 86ish up to 97 is practically a bolt in!
If you are lifting the TTB you need to replace all the TTB brackets (=lots of work) and springs and shocks likely along with upgrades to steering to keep geometry in check!
If you are swapping in a 60 you only need new springs, U bolts, shocks and a drop bracket for the track bar. The F350 pitman arm is different so you would want that as well.
D60 SAS =
PROs
Great gear ratio availability
Excellent differential selection IE Lockers Posis etc
Stronger, larger axles and custom axles available
LESS moving parts to wear
Good ride and handling IF DONE CORRECTLY!
Better steering setup and potential for upgrades IE... HI STEER etc
No camber problems constantly arising if ball joints or KP in good condition
easy to align = TOE IN only (USUALLY)
better tyre wear
better aftermarket support
easier fluid changes
Hydro Assist steering is simple to do
CONs
Cost of D 60 and parts to begin with for conversion
involves labour OH WAIT SO DOES LIFTING A TTB
You may get a 60 needing lots of support...IE new king pins (or ball joints) and seals and so forth again adding to initial cost of transplant
Ride can be harder, compared to the TTB though not unacceptable
TTB LIFT =
PROs
Retains stock components
ride maybe better than stock
CONs
steering changes during axle movement
weaker axles Ride can be negatively impacted too
more moving parts
smaller u joints and more of them
depending on TTB weaker hubs
smaller ring gear
less gearing options for tyre size changes
fewer differentials Lockers etc available
fluid changes are almost impossible
alignment issues
ball joint wear with larger tyres
Understand these are a few of my thoughts on the TTB vs D60 and are purely subjective. There may be other pros and cons to each that I have not touched on and I"m not trying to provide all of them anyway merely a few for thought.
If this was my project, first I'd be looking at local lift laws in my (YOUR) area and making sure of what I can or cannot do. Then once I've got a grasp on those, I'd build s pro con list of TTB and D60 of your own. Take into account lifts and gearing for tyre size compensation later on as well as choice of lockers/posi if any are desired.
Bottom line is to install a 60 in a TTB truck is not all that difficult, probably even easier than just lifting a TTB IMHO based on work involved.
All this being said, good luck with your project
I hope this helps in your decision
Al