Non-Retina MacBooks start at 110 PPI. Cinema Displays have hovered around 100 PPI for about a decade, with the 27” Thunderbolt Display topping out at 109 PPI (same for its sister 27” iMac).
At 28", a 3840 x 2160 panel has a PPI of 157, which, dividing by two to get the equivalent non-Retina PPI, comes to only 78.5, a reduction of over 20% from the lowest-PPI Cinema Displays. This means, on a Mac in Retina mode, everything in the UI will be 20% bigger than normal. Maybe that’s something you could get used to, but it’s far from the much more optimal 24” panel, with a PPI of 184 (92 PPI non-Retina, very close to a 24” Cinema Display).