Agree there...
I've got two rim-brake wheelsets:
- 28(f)/36(r) with 3x Sapim Lasers (f) / 3x Sapim Race (r)
- 28(f)/28(r) with 2x DT Revos everywhere except rear drive, where I've used 3x DT Comps
Both are 'race only' wheelsets, although I don't hesitate using the former in severe terrain and endurance races. The 'silly light' wheelset really is XC/easy course only, although it's fared well so far. FYI, I'm ~150 lbs and a quite an agressive rider.
Both wheels use Mavic 217 Sunset rims - notorious for eyelets pulliong through, hence the 'race only' use.
Really, only reason I used 28 H rims was they were there (all the 32's were gone). I don't think 28 really has a big strength disadvantage, but the decrease in weight isn't very significant either. Just for standardisation's sake I say stick to 32, 3x spokes as you'll always be able to find a spare rim or hub - or spoke.
Regarding Ibis-SS' comments: I agree fully. Most spokes break where there are stress risers: at the head or at the start of the thread. 32 DT Revolutions will probably be just as strong as 28 DT Competition spokes, while the former is quite a bit lighter. After all, both spokes have 2.0 mm ends, and thus are exactly the same in high-stress areas.
A side note: in the past Mavic used only a few (20 or 24) thick steel spokes, with a lot of radial lacing mixes. The reason it worked for them is they use straight-pull spokes, which have less of a stress riser near the spoke head. Unless you going to buy Spada or Pulstar hubs, this is pretty much out of the question.