Good points. Along with the dog, most of the hunters I know using 28's have "graduated" down to them over many, many years of hunting with lots of success using larger gauges including the 20. They're just darned good shots in the first place and exercise the restraint learned through maturity. Okay, most of us are geezers!
And frankly my preferred load for the 12 gauge ML reads more like a standard load for the modern 16 gauge (1 1/8 oz shot, but at around 1000 fps). Lots more margin for error, even as I also work closer in pursuit of the same margin.
I have ready access to resident geese in the fall, and frankly would prefer a 10 on dedicated hunts for them, just to allow me to use a little bigger shot while not being penalized in pattern density for a little more flexibility in the kinds of shots I can take. But when on a pheasant hunt I'm presented with exactly the right shot I don't hesitate to take ducks or even geese with the smaller gauges. Very carefully! But I wouldn't choose any of the small gauges for a dedicated goose hunt.