Don't know about the 2.28 gears. But I couldn't aford an atlas and 60's and I don't think I need them plus I want duel cases. I've never broke an cruiser drivetrain parts. Plus the rear out put flange on a cruiser case is like 5" lower then a mini truck(from main shaft center). That makes for a better rear d-line angle with such a long setup. Its not for everyone but its for me.I've been after this setup for a long time (700R4 tranny). The FJ40 case does suck but I like the FJ60 split case. That combo would be excellent.