You could get the rear D44 and wait for a Waggy D44 since that is driver side drop, common for 1st gen Tacoma SAC. I always thought flipping the axle was actually flipping the axle, normally with a 3rd member type axle, a la the Toyota 8", which can be flipped from passenger to driver. So long as you DON'T convert to a high pinion and rotate the third. You may need to cut and rotate the knuckles on the tubes though.
SUA to SOA is a Spring over conversion, no sense muddying the water with definitions of stuff that the OP wasn't asking about. And it isn't that damn uncommon, it's essentially what is done during a SAS and any coil to leaf swap on 2nd gen 4runners. Not to be taken lightly, but not to be discouraged if the proper skill set and tools are present.
Take a look at the Dodge forum over on Pirate4x4.com, they do all kinds of stuff over there, pretty knowledgeable guys.
Brandon