In short, S&W created the Heavy Duty 38-44. A 38 Special on a 44 or N large frame. The 357 Registered Magnums were developed from this platform, the finest handbuilt, factory tuned and registered by serial weapons ever manufactured. The M27 came from the same gene pool. A true old-fashioned Target revolver. Many police officers felt the M27 was a perfect service issue weapon. The price was a little much for beancounting managers. S&W responded by producing a matte finished, no topstrap machining and slightly fewer options in the basic M27. The M28 was born and an instant hit. There was no difference internally and they shared the same frame, internals and shared several options in triggers, hammers and grips.