Sweed, thanks for the question. I hadn't given it much thought as, like others, I have used the 26-man for some time. I was completely unaware of the new expanded 28-man being initiated this early, so you've given me a good pause.
Reading a bit about it, to gain some reference, it seems to me the implications are more obvious and, I think, more financially dependent in RL than OOTP's treatment of the entire roster area. During the season and last of the season, I've seen teams in OOTP vary from 33 to the full 40, most in the latter most of the time, and the same numbers carry into the final month or expanded season. Again, that's OOTP.
My only reference is my personal fictional league, with minimized global coefficient, but otherwise nothing extraordinary, and I've never seen teams so disadvantaged as to only carry 25-27 into the expanded season. And now, as I reflect back on the last few late seasons, I'm not sure that OOTP actually utlized the 40, like it seems RL teams do, but instead played the heck out of the regulars like it was May.
Now you've given me the rambling thoughts.