For me, for regular road riding, assuming the same tire; anything above 28 is too heavy and the extra volume is generally a waste since I don't perceive any added comfort above 28.

So I guess you could tab me as in the 32 column? I'm also not convinced you should be using tire width to fine tune gearing as I don't find that a reliable or useful indicator. I'd recommend just using the nominal size (27 inch) and staying consistent with that measurement across gearing calculations.