27" at 1440p gives a pixel density of about 110 pixels per inch, which is on par with what Apple expects to be a traditional non Retina display and the same as the non-retina 27" displays Apple used in the past. Given that a 43" 4k TV gives access to the scaled "retina" resolution options (even though, it is roughly 110ppi), I suspect Apple decides which version of display options simply based on the number of vertical pixels of the display.
Retina displays on the Mac start with resolutions with 2560*1600 on the 13" MBP. These machines give access to the Retina display options, as well as any other display I've used with a higher number of vertical pixels. I suppose the best way to test my theory would be with a 2560*1600, 16:10, 27" panel, but I do not have access to one to test.