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TurtleRecall
No. 44mm ID head tube allows for either a zero stack 1⅛" headset or a conventional external cup 1½" headset. On a road bike, the more common arrangement is an EC44 lower and a ZS upper, to take a 1½" to 1⅛" tapered steerer. In theory it's also possible to accommodate any intermediate size too, e.g. 1⅜/1⅛ taper as seen on some Cervelos, 1½/1¼ taper as used by Giant, 1¼/1⅛ taper which is an option from some fork makers including 3T. It's as future proof as you can get while the market still hasn't settled on a universal steerer shape. Not all of the options will look pretty, and as @amey points out, using a ZS lower to accommodate a straight 1⅛" fork will change your frame geometry compared with the EC lower, and using an EC upper to accommodate steerers with top ends bigger than 1⅛" will add to your stack height, although that's easily overcome with different stems.