I don't know about value, but I have some unissued Russian M44's (1945 and 1946) and an unissued Polish M44.
The unissued Polish M44's fit and finish is noticeably better than the unissued Russian M44's I have.
If I had to guess, I'd give the nod to a nice Polish M44 as being more valuable to the discriminating buyer.
But that's just my opinion on what I like.