Ok, first off read this:
Axle Tech
Another good Axle thread for info:
Mark Williams
Also if you have it handy read Carroll Smith Engineering to Win inregards to Axle design. Just another refrence if you are interested.
Now from the above information and the information that has been gathered by years of other making axles, when heat treating axles you do not want the to have a Rockwell hardness above 50. This makes the shaft to brittle and they snap. Warn's shafts are around 55-57 RC. If I'm wrong on the RC numbers or off a bit please correct me. If you look at the magority of failed Warn shaft they are all a brittle fracture or snapped when the broke. Coincidence? I think not. And here's a link's of places with lots of broken Warn shafts.
Link 1
Pile of Warn's
I can't find the numbers on the Superior RC shafts. The yukon's have been tested and have a RC in a range of 42-45.
Yukon Testing
But if Superior has a heat treatment of 46-48 their shafts will be better then Warn's. 46-48 is the ideal range because it is as high as you can go with 4340 and not become brittle.
For those of you interested in Yukon shafts here's a good thread for you to read.
Yukon
They seem to be a decent upgrade if you want to step up from stock stuff and not go Warn/Superior.
As for the comments that sicne I don't have these shafts I can't say anything about them, I think that's BS. Axle engineering isn't hard but there are a few design and material design you need to follow. These have been tried and proven for all motorsport application for 30+ years. Why reinvent the wheel. By checking to see if the axles follow the proven designs then you can judge if one's better then the other. Hopefully this answer some of your questions. of how and why I've based my comments.