Just my opinion but I wouldn't by either one for that kind of money.
The Lionel SD60E has incorrect side windows, the front coupler sticks out too far, snow has no openings for hoses, truck frames appear to be SD40-2 type, and the engine sounds are like most of the other Lionel diesels.
The MTH 44 tonner is basically a Railking engine with a Premier engine price tag.
Just my opinion...........