The Trial Tough axles have a lifetime warranty as well, it's just that they will only replace them once. They figure if you break one, it might be their fault. If you break it twice, your doing something wrong.
The following are my opinions from the build-up on my SJ-410:
How much power are you putting into the SJ? Without more power or really low gearing your unlikely to break axles if your smart about driving. The CJ axles aren't much stronger then the Suzuki axles stock and will require a lot more money to build up. You will have to get new rims, but your talking about spending a grand or two setting up new axles so an extra 200 for wheels shouldn't be a bother.
A chopped Vitara rear isn't really worth it unless you are breaking rear ring gears. The two times I have seen a rear end taken out the axle went first and then took out the gears with it. Pretty neat trick though, the axle twisted off at the spline, spun the adjuster on the third member allowing the gears to move around and bind up and break. The Vitara third does hang lower then the stock, so if you want less clearance at the pumpkin go for it.
I did manage to crack a set of front gears. But I didn't set those up, or install the ARB in them. It was supposedly professionally done, but it happened 2 months after I bough the third member and the replacement gears have held up fine. I blame setup, one of the problems of buying used parts.
This post is rather meandering but the way break axles can be broken down:
1) To much power.
2) To much gearing.
3) Wedging the tire in somewhere, combine with 1 or 2.
4) Backing up with the front end locked, usually with a wheel turned. This will break CV's and Birfields. One advantage of an ARB is you can unlock the front end to help avoid this problem. But backing up is the weak point of these axles.
Now that all is said and done, you need to look at if building up Suzuki axles are worth it. I like the Chromoly route because it's good enough and allows me to keep using my existing hardware. But if your looking at spending $500 and 500 there then it might be better to spend a bit more and just go with Toyota to start out with. Cause if you break them you can always throw in some Bobby Longs.