There's a lot of confusion in this thread on how Retina works...
Mac OS X will measure everything in points on a Retina display. It's important to note that points and not the same thing as pixels. When an app reports what size it is running at on a Retina machine, it will do so in points. On a Retina Mac at default settings, there are two pixels for every one point.
The 2560x1400 resolution mentioned in the first post is not measure in pixels, it's measured in points. So the setting means it is going to lay out a 2560x1400 point UI on a 5120x2800 display. Basically every point will be twice as dense in pixels on the screen. That's Retina. Duh. So it's totally normal for a Retina iMac to report it's window sizes at 2560x1440 while it's actually rendering at 5k.
Preview is actually drawing the image at Retina, but it's defaulting the window's point size to the pixel size of the image. A 100x100 pixel image will be opened in a window that is 100x100 points, which is really a 200x200 pixel window. My guess is this was done to keep people sane as they moved between a Retina and non-Retina display. You might change displays and suddenly the window size totally changes, which may not be helpful for most normal users.
This is why changing the zoom works too. If you have a 100x100 pixel image, you want the window showing at 50x50 points, which is 100x100 pixels. That's perfect alignment.
This isn't a bug, or Preview not being a Retina app. It's simply a call Apple made to keep window sizes consistent across machines. The actual content in the window will be rendered at Retina, but there is a possibility that the window zoom will default to something that scales the image beyond it's native pixel resolution.