27° is too cold, and 28° too warm.
27°??? What are you, a lizard?
23° is comfortable. At 27° I would be melting down so badly that Jane Fonda would be making alarmist movies about me.
I thought of altering the numbers to avoid this predicted complaint.
But "Honesty is the best policy."
I'm not sure why 27° seems quite comfortable for me. Is it because the cool air is directed toward me? Is it because of the years I've spent in the Land of Smiles without A/C at all? Is it because I'm often half or wholly naked?
I do set the car's A/C to about 22° but that's almost irrelevant as I control the driver's coolness with other controls, especially fan speed.
ETA. In future I think you should show contrition for calling me a lizard by answering at least one of my questions, e.g.
It was a simple pleasure to split an English pound three ways in the olden days: Each drinker owes six shillings and eight-pence. Have you ever watched three American tourists try to split a 1 Euro bill in Europe?
I have had the pleasure of watching an American tourist in Australia completely lose his shit over being scammed by an icecream vendor.
His change came to $x.27, but he only got $x.25 back, and when he complained, the vendor explained that change is always rounded to the nearest 5¢.
Then it was on.
The vendor appealed, to no avail, that not only was it lawful to round down, but that it was actually physically impossible to tender 27¢ in Australia, because our smallest coin is 5¢.
Eventually the vendor gave him an extra 5¢, just to shut him up.
It didn't work. He's probably still complaining.