And a lot of bikes htat originally came wiht 27" wheels already have long-reach brakes that are nearly maxed out on their reach anyway. My Schwinn Le Tour and Traveler are both like this - had to stick with 27" wheels on both of them unless I updated to super-long reach brakes. But I had no reason - you can still get 27" rims, mainly in single-wall construction (although Sun makes the M13II and CR18 double-wall eyeletted rims in 27" size) and I had enough old wheels anyway.
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"c" is not a unit that measures tire width