I wear glasses and 25" at 1440p has very clear text. I feel no strain. Even the grey text on HN is very readable from about 32" (81 cm) away which is my normal viewing distance. It's readable without much strain from 45" (114 cm) but I wouldn't want to use things that far away.

For reference my work issued laptop is a 13" 2020 MBP so I have experienced retina. I would take the 1440p screen real estate at ~120 PPI (24"/25") 10 out of 10 times vs going back to 1080p but with higher PPI. There's also the added benefit of never having to think or worry about poor UI scaling since not all apps handle scaling well, but that's not a deciding factor in my mind, more of a nice to have.