Depends on who you talk with!
The 12mm saws are supposed to be stronger, and some 10 mm saws did fail, but others look like they have been the He$$ and back, and still run strong.
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IMO, the late 10mm 044s (just before they went to 12mm) were some of the most consistently strong running 70 cc saws, even though they were rated at less power. Some of the 12 mm 044s and 440s were just as strong, but IMO, not as consistently. Also, in stock form the 10 mm 044s had less restrictive mufflers, which I'm sure increased their performance.
Most 044s have slant fin (diagonal) fins on top, while most 440s have horizontal fins (straight across).
I don't think the early 044s were always as strong either ... but maybe it is just the ones I've had.
I purchased my favorite one new in Dec of 92, and it has a KS P+C. The later KS jugs have more + marks on them, denoting revisions that no one seems able to explain.
However, if you are looking to build a big bore, you need a 12 mm saw.
If you are going to port the cylinder, they are likely all just as good.