Small is a 44" chest?! Never seen that before. are you sure.
The 44" chest is correct, a t-shirt might be 38"-40" because its snug, but with a jacket you need to add a few more inches because a jacket isn’t designed to be fitted, you need to account for what will be worn under the jacket.
Just to be clear, these aren’t the measurements of the buyers chest, these are the actual measurements of the jacket if you were to lay it flat and measure both sides, so that it would be 44" all around the chest.
How warm are these?