163 PPI is the same pixel density as the original iPhone. This monitor is basically a 6x12 stack of old school non-retina panels.
For this use case 27" 4K on a desk is definitely 'retina' level. probably too much so for most. I have two at work and no one else in the office can read my screens and always fuss about it when they try.
Scaling is a waste of canvas for me so I fuss about that and how much it sucks turning a nice crisp monitor into a blown up display showing partial info and forcing scrolling everywhere.
1440p is just too small a canvas for what I am used to now after nearly 10 years of 4K. It was nice back in 2008 with the big chin iMacs.
My boss has the same dual S7 set up but in 32", which looks great with his Macbook, from a greater distance as everything is scaled up and massive. If you get up and close to 27" 4K 100% scaling, it's very sharp at 163 PPI but it is a more classic rendering experience rather than scaling everything which limits what you can see but is smoother. I zoom in when someone is observing so they can read/see. It's just a shame nearly no one can see as clearly to use native high resolution from a short distance.
I can tell the difference between my old 807PPI and current 643PPI Sony phones. But you don't need pixel density like that everywhere, and I miss the 2160p canvas size of the XZ Premium compared to the slimmer 21:10 1644p Xperia 1, 643PPI is still excellent and any other phone is out of the question until they step up. It's certainly nice to have higher DPI but it depends on how and where you look at it. My home desktop set up is 102PPI but it's still effectively 'retina' level at 43"
Blowing the scaling factor up to even 110% ruins the canvas size for me. It's a waste of pixels and everything works better at 100% scaling, pixel perfect rendering. I even forced both Sony phones to run native, it's a big difference to my eyes. Opting to use 200% (1080p canvas) to get a crisp render is a joke and I would definitely recommend 4K 43" for a desktop monitor that isn't 5K. given what people have mentioned here, that one 43" panel would be the equivalent of four of these M8s, you just need a very deep desk. 'Normal' size screens and scaling seem really limiting after using that kind of large canvas. It will be more similar to vision pro than this 2014 style 27" 4K 60Hz. Probably better with 144Hz vs 90/96Hz.