You know infinitely more about this stuff than me.
All I can say is that I've tested my Eaton lockers plenty in the rocks (D44s). They have never unlocked on me in reverse, never been difficult to engage/disengage, and I've never needed to move the tire a half revolution to get them to unlock. I was mindful of this after reading that this was a problem with earlier versions.
I've also read that some recent ARB lockers have had internal air leak issues that require the assembly to be removed (supposedly due to using cheaper parts than previous bulletproof ARB lockers). I don't know if that's true or a legit problem, but it did reaffirm my desire to go with the less complicated system.
I consider both to be top choices and recognize that there's gonna be chatter out there for and against each kit (reminds me of Ford vs Chevy battles).
My suggestion is to buy whichever kit you want.
