Personally I find the 100-110 dpi perfect for desktop use and am using 3x 2560x1440, but its all personal preference.
And while W8.1 has improved scaling, IMO OS X is the clear winner. It'a actually usable.
I personally find about 95-105 ideal on a desktop, and about 110-115 ideal on a laptop. This is with both Windows and OS X.
That means I find my 27" iMac's ppi a little too high, at 109 ppi. More important though is I find the 27" height too high for ergonomics, partially because of that chin. This also means that the MacBook Airs are excluded, as are just about every Windows laptop in existence these days.
The only high resolution laptops that fit the bill are the Retina MacBook Pros, because their resolution scaling brings the effective PPI down back into the under 115 range, in terms of screen element sizing. ie. The "pixel doubled" 226 ppi of the 13" MacBook Pro Retina works just like a 113 ppi non-Retina MBP, maintaining proper ergonomics.
Similarly, if I were to buy a Retina iMac, I'd like to get a 21.5" Retina iMac with a resolution of 3840x2400, or even better, a 24" Retina iMac. I probably won't buy another 27" 2560x1440 or 5120x2880 iMac, because of both the screen height and the high effective pixel density.
P.S. Here are some ppi numbers for various computers and screens:
http://dpi.lv/
94 ppi - 24" Dell UltraSharp U2412M at 1920x1200 (I have a Dell 24" at that resolution for Windows).
102 ppi - 21'5" iMac at 1920x1080
109 ppi - 27" iMac at 2560x1440
110 ppi - 15.4" MacBook Pro
113 ppi - 13.3" MacBook Pro
128 ppi - 13.3" MacBook Air
135 ppi - 11.6" MacBook Air <-- Also, the screen on this one is kinda yucky.
220 ppi - 15.4" MacBook Pro Retina <-- Effectively runs like 110 ppi in terms of ergonomics.
227 ppi - 13.3" MacBook Pro Retina <-- Effectively runs like 113 ppi in terms of ergonomics.
IOW, Apple absolutely nailed it with the Retina MacBook Pros.
BTW, this is also one of several reasons I don't like using laptops as desktop replacements. Not only is the ergonomics of a laptop not up to scratch vs. a proper desktop setup, I also tend to sit further away from a desktop than I do with a laptop.