There’s enough top XC racers using single rings of 36/38t that suggests you don’t need a 44, or anything like it, to be good at XC (Gareth Montgomerie, Oli Beck, Ade Lansley, Dave Collins spring to mind).
I think the thing for me is about the most commonly used gears – I could probably do 95% of my off road riding no slower on a 32t, but I’d be at the bottom of the block the whole time whilst the top of the cassette would go to waste. Conversely the same is true of using a 40 (for arguments sake) I’d always be at the top of the block. Ergo something in the middle makes more sense and offers the most versatility.