I have my personal opinions. The 24 is sweeter than the 28, but the 28 is more liquid with tons of head room. You can improve the sound on the 24 by changing the tubes. You just leave the 28 alone. Overall, they are similar. There are two very accruate reviews on these amps. They are both in Soundstage. I think these will answer your questions. Both amps are home runs. Your decision will be based upon your power needs and front end. I am vert happy with the 24.
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