27 inch is perfect for 1440p 100% or 200% (i.e., 5k), but it seems like no one other than Apple has that figured out.
But as this is clearly a software issue, I wouldn't blame the hardware for it ;-)
Just kidding, it comes from the same Chinese factory as every other fan but Apple's fans(pun intended) like to believe in magic to justify the price tag.
However, over the day is is barely audible and it only comes to my mind when I am sitting in front of the PC late at night (+ without headphones).
I've noticed over decades that high quality stuff comes out of the checks-and-balances of experts specifying and purchasing stuff.
Examples I remember are sun monitors based on sony trinitron tubes, sun/sgi hard drives that were always checked - and sometimes returned by he container - so were actually enterprise grade, not consumer grade. Lots and lots of OEM stuff like that.
Recently, I bought two 27GN950, which is a 27" 4k@144Hz gaming monitor with good colors. So far the worst part is the fan and in the long run the absence of HDMI 2.1 might be disappointing, but overall I have the impression of a good product.
Yes, it doesn't have the same PPI as smartphones, but I am not sure if we are going to see that happen ever.