None appear to exist currently. The current Luftwaffe has only 4 "named" units, with three of those being named after German WWI air heroes- Boelcke, Immelmann, Richthofen- and the fourth being a WWII/early Cold War hero- Steinhoff. None carry on the 44 number. The pre reunification East German AF units were named after Communist heroes. None of these units were numbered 44.
While many current Western Air Forces units stillhold the same numbers and designation and can trace their lineage back to famous units of WWII or even WWI, JV-44, like the USAAF 357th Fighter Group is no longer on the rolls of any modern air arm.
F is for FIRE, That burns down the whole town!
U is for URANIUM... BOMBS!
N is for NO SURVIVORS...
- Plankton
LSM