How much someone scales the display is of course subjective. I could use a 32 inch 4K monitor at 100% scale but it would be uncomfortable to read.
The Windows operating system used 96 DPI/PPI as a default (Mac was 72 DPI/PPI) and a 23 inch monitor at 1080p is exactly 96 PPI. So it's no accident I like PPI at the mid-90s.
The reason I used a 24 inch monitor, instead of a 23 inch monitor, as an example it's because I have a monitor that size.