Higher, here's a general number I've figured
If you did dual
coils 28g kanthal with a 2.4mm diamter, it would be about 10 wraps per coil, it would be about 1.0 ohms
To get the same 1.0 ohms with 26g kanthal at 2.4mm, you would need about 16 wraps, dual coil
So you can build higher ohms with 28g. But you couldn't build say 0.3 ohms with 28g, it'd be 2 wraps per coil, so that's where you would have to build a twisted coil to get lower with 28g kanthal
I hope I didn't confuse you, I just came from my Algebra class and I'm hungry and not thinking completely straight.