Both of you have relevant points. However I think one's more about numbers and the other is more about 'reality'. I honestly prefer reality....I might just add some stuff myself, sorry If things get lost or changed in translation.
If you can notice the difference between 4k on a 28" monitor and a 32" monitor you must have some sort of 30x optical zoom in your eye, as I can't even tell a scratch. Currently owning a 28" 4k monitor myself and seeing 32" 4k monitors in stores, both even side by side, You need to have your face on the panel to even make out a pixel is even there. I've also got a Samsung S27B550 (27" 1920x1080) next to my Samsung UHD590 (28" 3840x2160) and the pixel density, is barely noticeable between the two. That is sitting around ~50cm away from the screens as well. Where you are right though is things are much smaller (at 4k that is), but how small do I want things - big enough so I can easily make them out without having to move myself from where I am. However, the size increase of a screen should also determine how much further back you should sit from that screen, therefore how small fonts are in proportion to how far away you sit will be exactly the same size. In other words, a 32" 4k monitor if sitting far enough back in proportion to how close you would sit to a 4k 24" monitor, the font size will be viewed as the same. Of course the bigger the screen size with the same resolution and aspect ratio the larger a text will be if your sitting at the same distance, I don't even think anyone was arguing that point but anyways...I'm lost in writing this myself haha
"I use to game on a 1080p 32" tv before i got my 23" 1080p monitor and lets just say never again"
Lets just also say that a TV isn't really also comparable to a Monitor, especially when you want to go into experiences of gaming on them.
" text and images will naturally appear 15 percent larger as well. That’s like switching from a 12-point to a 16-point font."
12-point scaled by 15% is not jumping to 16-point, more like 14. Just had to provide a mathematical insight -> 12*1.15=13.8.
My rule is I only care about what I can see rather then whats there, doesn't bother me if there is 220 PPI or 130 PPI, If I can't see the difference with my own eye then I'm not bothered. You can compare numbers, but you can't compare what you can't see. Thats as far as I think it should be taken, feel free if you wish to provide more numbers for more resolutions and screen sizes