Realism that's shattered by pixelation (if you're really including 32-37" 2560x1440 displays) and aliasing. No thanks, I'll take quality first, and then quantity can catch up later. Aliasing has never been more of a problem, with modern games crawling with masses of shader and transparency aliasing, while at the same time AA support is hopeless on DX10+. I prefer to minimize this with the finest pixels I can get, rather than have 4k of coarse pixels - it's not like I'll have tons of GPU headroom to spare on AA at that res, even if the game does support it properly.
This kind of pixel pitch really needs to be seen to be appreciated. It's a world of difference vs 2560x1440 at 27".
You aren't taking into consideration the viewing distance from the monitor in your comments. Someone using a larger 32-37" monitor is very unlikely to sit just 40-50 cm away from it unless they want to induce major headache and ruin their eyesight. Your comparison of PPI is valid
if the human eye can actually resolve the extra pixels, yet based on your comments, it seems to me that you are comparing PPI in isolation to conclude that a large monitor with a lower PPI will have higher pixelation and thus inferior IQ.
For example, I just measured my viewing distance in real world use on a desk with my 15.6" 1080P laptop -- the laptop's screen sits 60-65 cms from my eyes (because my laptop screen is tilted away from me so the screen distance varies from the closest point near the bottom of the laptop where the keyboard is). This "low PPI 1080P" screen becomes Retina at 61 cm:
http://isthisretina.com/
Therefore, for my personal usage, I would not be able to resolve any extra detail going from 15.6" 1080P to a MacBook Retina Pro 15", nevermind 4K on such a small screen. Essentially 4K on a 15.6" laptop would be worthless for my personal usage model. However, some gamers might game 40-50 cm away from a 15.6" laptop, and for them it makes sense to get a higher PPI laptop.
My desk is 80 cm in width and my monitor sits at the very edge of it, add another 10-15 cm at least from the edge of the desk to my face. Below is an example of an 80 cm desk like mine with the monitor near the edge. You can see there would be at least 70 cm from the monitor to the end of the desk, not even accounting for the additional space between the desk and the person's face.
32" 2560x1440 becomes Retina at 94 cm.
27" 2560x1440 becomes Retina at 81 cm.
40" 3840x2160 becomes Retina at 79 cm
37" 3840x2160 becomes Retina at 74 cm.
32" 3840x2160 becomes Retina at 64 cm.
vs. your example:
24" 3840x2160 becomes Retina at just 48 cm.
What about emersion/size of objects on the screen? Look just how much harder it would be to resolve the background details of ducks and tree branches on a tiny 23-24" monitor vs. a larger 30"+ monitor.
I will never game at only 48 cm from my desktop monitor as that's vomit inducing and too close. Therefore, for my intended purposes I could go as large as 40", or even 42" 4K and my eyes will not be able to tell the difference between a 42" 4K or a 24" 4K monitor. However, a 32-42" 4K monitor will allow for A LOT easier on the eyes productivity in Word/Excel vs. a tiny 24" 4K one, which would be an absolute eye strain in Windows for anything other than games. In addition, the 37-40" 4K monitor would be A LOT more immersive without adversely affecting IQ due to pixelation as you have implied in your post because the human eye would be unable to resolve the differences in higher PPI at comfortable viewing distances.
I am not saying everyone should get a larger desk or maybe they simply can't due to space constraints, but comparing monitors
solely based on PPI as you have done is grossly misleading since it misses the most important component -- the ability of the human eye to actually resolve those pixels when taking into account the
total viewing distance to the said screen. It's the reason why 50" 4K TVs positioned
10 feet away in the living room are a worthless marketing gimmick. In other words, a human eye is not good enough to tell a difference between a 50" 4K and a 50" 1080P display at 3 meters/10 feet. Now, it's true that the latest LCD/LED tech (such as quantum dots and local dimming) will make their its way into 2015 4K screens, while budget panels with inferior black levels, colour accuracy, etc. will become 1080P models, essentially making panels of 4K TVs superior to begin with, but
not due to higher PPI.
It's not a shoe in that getting a higher PPI screen will magically improve pixelation and IQ because the human eye has finite capabilities. Couple this with poor Windows PPI scaling and it's not surprising why so many PC gamers think that a 24" 4K monitor is not particularly enticing as an upgrade. I would presume that 64 cm is a very reasonable minimum viewing distance for a gamer with a 32" 4K monitor, in which case it's already Retina to begin with, which is why so many PC gamers are looking at 32" and above for their 4K monitor upgrade.