28ga is generally only going to be used at lower wattages <30watts in a single wire coil, due to its thinness. Whether it is used MTL, or (restricted)DL is purely up to the tank used, and how the vaper inhales.
26ga is smack bang into the middle - it can be used at 20 watts or 60 watts. And the actual resistance doesn't make any difference.
A 0.9ohm kanthal 26ga coil, with a 3mm id, and 6 wraps will work just fine in a MTL tank at 20 watts or a DL tank at 50 watts. Switch to ss316l with the same coil and your resistance becomes 0.4ohms. It can still be used MTL or DL
Kanthal just has a high resistance, ni80 is lower, and ss316l is even lower. Plus you can use ss316l in TC