"Retina" is not a terribly useful term in this context. It's supposed to mean that, in normal usage, your eyes can't distinguish between pixels.
So, the optimal viewing distance for a screen is 1.5x its diagonal width. So for a 27" screen, that would be 40.5". What DPI do you need to achieve "retina" at that viewing distance?
Oh, who cares about the human eye limitations. The 1080p 60" TV crowd doesn't get it either.
And as stated many times above, the GPU needed to run a display like that would be insane and would be at least 5-10 years out given Apples predictable "thin" design's and love of stuffing mid-low end graphics in all their models. I could see something like a 2560x1440 on a 23-24" screen. That would smooth out the pixel corners but still be "somewhat" usable in the next 3 years. IF Apple started using muscular GPU's.