Apple discontinued Rosetta 1 for PPC 5 years after the Intel transition, and macOS 28 dropping Rosetta 2 Intel support would work out to about 7 years after the AS transition, so this is a longer overlap period than the last time we went through this, and comparing the PPC development frameworks of the era to the major dev tools of today it should if anything be substantially easier on developers than the PPC-Intel transition.
So on one hand, I feel like this is entirely expected, more generous than the last time we did this, and 7 years is a long time to offer support for backwards compatibility for apps that aren't updating. There are plenty of crusty apps that won't run on a 7-year-newer OS even if they do support the same architecture.
On the other hand, there are a LOT more Intel chips out there than there ever were PPC chips, and I kinda feel like if you have a backend system that works as spectacularly well as Rosetta 2 (seriously, you would not know an app was Intel if the OS didn't tell you), it seems like kind of a shame not to spend the engineering effort to keep it alive.
I guess if you look at it as an API issue it's simpler, and not much different than depreciating and eventually eliminating old APIs--if it wasn't built for the AS-only APIs available starting 7 years ago, it won't work
The contrast being Windows, which has maintained numerous layers of crusty backwards-compatibility backend stuff so that old apps will (sometimes) keep running, even if they haven't been updated in a decade or longer.
I know a lot of those are invisible to the user (and if I remember correctly in some cases custom-built by Microsoft so that specific ancient business software will keep working), but you can also open up that "Run in compatibility mode" option in Win11 and select OSes going all the way back to Windows 95--31 years ago. I know from experience that even with that option a lot of stuff that old just won't run, but some apps will.
Of course, the down side to building an OS that will still run 30-year-old executables is that you need to have systems in place to expose or emulate archaic APIs and insecure backend features that have no business running in the modern era, and even then a lot of stuff doesn't work--it's hit or miss. So that's a lot of cruft and baggage to provide support that's still spotty.
I overall prefer Apple's strategy, but that doesn't stop me from wishing I could run Spaceward Ho! without a PPC Mac emulator or using the iPad version.