My TJ rears are 40 splined. That mandated a semi-float.
My YJ rears are 35 splined, full-floated with the WARN kit.
Both have advantages. If I was worried about breaking the shafts, I'd go full float. I'm not. Ergo Semi-float is simpler, easier to maintain.
Full float is easier to service the detroit, because you can pull the axles without pulling the hubs, however with 40 splines, I do not think I can break an axle, so I shouldn't have any Detroit worries either.
It's pretty even either way.