nip-44 is just a new, overly complicated, and poorly written encryption scheme, and the reference implementation for #golang doesn't compute the HMAC properly (no idea how it passed the so called security audit)
giftwraps are not even formally specified in any ratified NIP, you can search the nips repo for the word "giftwrap" and everything is in a PR that hasn't made it into a NIP-XX.md file
if you read this: https://github.com/nostr-protocol/nips/blob/master/04.md you can see that it does not exclude the use of a one-time key, nip-44 only specifies a new encryption algorithm, which is supposed to be stronger
giftwrap is just the nostr in-word for using a one time sender key to encrypt a two layer message that inside contains the sender key encrypted with a second layer of encryption inside it
it's not formally specified, and unfortunately it doesn't seem to me there is a great deal of competence in the field of authentication and encryption security in the contributors to the NIP repo
from my knowledge of encryption, it is basically much the same, for the type of data (mostly about the volume of it) the advantage of ChaCha-20 for security has more to do with how much data it can encrypt without requiring a rekey, so if AES-GCM, for example, with a 12 byte nonce and 256 bit secret, is good for 4 gigabytes of data then obviously there is no great extra benefit for mere kilobytes of data - but long term i suppose you can say that a bigger nonce shields the secret for longer
the secrets are a static, permanent value generated by ECDH using two key pairs (priv1 | pub2 == pub1 | priv2) and as with all encryption methods there is a cleartext "nonce" which seeds the generated secret to prevent a recurrance of the cipher bit stream (or blocks)
all the talk about forward secrecy and post-breach security is irrelevant in a protocol that involves a middleman like a relay, you are stuck with trusting the relay to not share your DMs with random or potentially malicious parties, nor is there any discussion about how to effectively validate that a relay implementation and deployment are actually respecting user privacy
and it's sad that they even bother to mention "post quantum cryptography" because that is a bunk field of hype and misinformation, the simple fact is that if bitcoin mining is boiling the oceans, then quantum computers are going to boil the whole solar system, the amount of energy required to cool qbits is really that incredibly vast