I started this thread. I ended (after some odd mis-steps) with Campagnolo Ekar.
I’m running 10-44 with a 38t chainring. Off pavement it’s a great setup. The 38x10 is basically only used for steep downhill coasting. If I hit pavement, I can spin it out with a tailwind.
I would estimate that I use the 10t cog 5% of the time, possibly less. I’m not terribly worried about the drag.