The largest difference with a 130 mm BCD is a 38T small ring (the smallest that will fit) and what ever large ring you want, typically a 53. The smallest chainring that will fit a 110 mm BCD crank is a 33T and, again the large ring is limited to what's available, probably a 52 or 53T. So in either case, a 28T chainring is not an option.

As to big gaps, I have run a 53/42/26T chairing set up on a Campy triple crank and the 42 to 26 shift and back were acceptable even with the front derailleur mounted way to high for those rings.