I wouldn’t bother with a truss or inner sleeving. Inner sleeves make almost no difference in strength. Outer sleeves would make a considerable difference but the YJ axles have so much bracketry on them that it will be near impossible to do outer sleeves anyways. Typically if you keep it on 33’s you won’t get yourself into any difficult enough wheeling that you bend the tubes anyways.
No such thing as a D40, guessing you meant D44.
There are many write-ups about the one piece axle shaft swap, I personally did that one. I pulled shafts out of a TJ but they can be taken from an XJ as well. I’d do a search for write ups, it takes a while to retype all that mess every time. I did a somewhat detailed post on my build thread including making the light still function. Other forums have write ups on it as well. Mine lacks much pictures.