The 28-2 (or 1985 and later Pearson 28) has the same design for the cockpit seats. I think that all of the last generation Pearson boats do. I agree that it is really nice.
Here is a Pearson 27:
Both have seats that angle back by about 15 degrees (which means they are flat when the boat heels).
I like the simpler transom mounted rudder of the 27, but the V-berth and larger galley of the 28-2. They are such similar boats, it wouldn't make sense to look at one without looking at the other.