The P38 will never be anywhere near as strong, it's all about tooth engagement.
A hypoid diff has more tooth engagement because of the pinion offset.
The more offset, theoretically the stronger the centre for that size CWP but....
The more offset, the more losses and therefore heat generated due to friction.
Swings and Merry-go-Rounds.
You also need a much more robust diff oil to cope with the tooth pressure.
I think it's roughly 20-25mm or so difference in height between the Sals and Rover housings, my concrete pad wasn't overly flat!



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