The smallest widebody has at least 28 seats? where do you get this? What is your definition of a widebody?

To me a widebody is an aircraft with more than one aisle, and I've been on quite a few Delta widebodies (767-200's, 767-300's, and L-1011's) that had less than 28 first class seats.

By the way, for me the important factor is not the number of first class seats, but the percentage of first class seats. I love the 757 because it has a high percentage of first class seats (24F + 159Y on Delta) relative to coach seats, thereby increasing my chances of getting an upgrade.