I see what you did there. Use the M27 comparison and then slip in the M28.
I am tired of repeating myself on this since all of the above has already been discussed before. So I am going to stop here.
1.
M28 is a worse engineered product than the M27. They have taken a much better amp module and made it perform worse than the lesser module. This is like a DAC manufacturer using a ESS 9018 chip and making it distort/noisy more than their model with a ESS 9016 chip. No amount of kool-aid is going to make it look like good engineering. If people still want to pay more for it for the "newest thing", that is their prerogative.
2.
Switching back and forth between engineering goals (the best that can be built) and audibility goals (sufficient spec) is sophistry. Either you measure something by engineering goals and measurements as to how much they have achieved in an objective scale of engineering or you consider that far less goals (for far less money) are also equally inaudible and compare prices in a larger pool. But "this is higher SINAD ranking than that" but it is only "3 db less than that other one" is just internet debate nonsense. Right now, the argument seems to be I want Purifi because it is a far superior amp module but I am going to buy it even if an implementation of it is less performing than the one without Purifi.
There are other options - not to buy any Purifi multi-channel until one that performs to the full potential comes to the market (for an engineering goal) or say I am not going to buy a Purifi since it won't make any audible difference to this mass-market traditional multi-channel amp at half the cost or less (consumer goal).
Otherwise, it is just a post-rationalization for a "I like the newest good-looking toy" on the market. Apparently, NAD is betting there is a taregt market of such people and may be they are right.