Lionel ES44AC
Scale Wheels
Scale wheels for this locomotive are available directly from Lionel. To order them, you must call (586) 949-4100, select option 2 ("S & O"), and select the "Parts & Warranty" (formerly known as customer service) option. The product number is "LNL6408142625". Their sales department will not recognize that part number, because they are only available via their Parts & Warranty department.
Scale Fidelity
The pilots move along with the couplers on curves, but are independent of the trucks' swivel. For true scale operations, some modelers have permanently fixed the pilots for a more realistic look, if their layout has large-radius curves.
Kadee S-scale couplers are not included, but a bracket for mounting them is.