Bayliner, Maxum and Searay are all made by the same company. Searay's are a little bit nicer. Maxum tends to fall right in the middle, however all three are manufactured to the standards when it comes to hull, deck, assembly, etc. Searay's tend to have slightly nicer upgrades (vinyl, vs cloth for example). Teh year's are comparable. If both have the same engine and drive package, then the 26 will be quicker, the 28 will have more space.
It really depends on your needs and how you plan on using it. Size always matters when it comes to boats. Even if you get the 28, you'll wish you had a 30-32. In my opinion, I'd go with the 28. Not just because I have a .97 2800. Because I would choose that over the 26. Then again, if you said which one, 2800 or 3100. The answer would be 3100.