Ok I just checked 6 covers, why, well because I have 6 covers unfitted at the moment and this seems to be one of 'those' topics that maybe needs an answer.
I checked 3 D44s and 3 D30s. First thing I noticed is that none of the plugs went in more than a few threads finger tight. So I got the tools out, bear in mind none of these covers are fitted and were just sitting on a box so I couldn't and wouldn't lean on the tools to do the plugs up.
The D30's all went flush with the cover, the threading on the D30 cover goes all the way through, the area the plug mounts is thick but no thicker than the plug. The thread is tappered and there are the same amount of threads cut in the cover as there are on the plug. I think if I really really leaned on the D30 plug I could get it to go below flush but there is no need for that. This cover is my personal one so I tighted it bit harder than the rest as they are not mine and I dont want to risk damaging them however unlikely. All the D30 covers the plug would go flush.
The D44 the plug would also only go in a few threads finger tight and was tighter with a tool earlier than the D30. A quick look showed why. The D44 (and I'm assuming the D35) has a much thicker section around the plug hole. Again the thread is tappered and cut to the same amount of threads as the D30 but it does not go all the way through the cover. Because of this the plug hits a tighter thread section earlier and wont go in any further, it doesn't run out of thread but it is like the end of a tapped hole where the thread is not cut so deep. I dont really see this is a problem as it still goes in plenty of threads.
Here's a couple of pics to try and show what I mean.
D44, Plug rest on a cover
D44, Plug in same cover, lightly tightened
D44 plug hole, not tapped all the way through the thicker mount. Note the thread needs cleaning.
D30 plug hole, thread all the way through. Not such a thick mount area.
Anyway, make of all this what you like.
Cheers
Steve