When I’ve recorded with my 28” bass drum, I’ve tested different beater spots (held the bass drum pedal in my hands and tried playing it dead center, just off center, further off center…several different places). Luckily, it turned out that where I have the beater on the pedal set for a 22” bass drum is exactly where it sounds best on the 28” (which, ends up being about 40% up the drum from the bottom rim, or about 10% of the drum diameter below the center). I saw luckily, because I don’t have a pedal with a long enough beater shaft to reach the middle of the head.
The biggest factor for me for 28” bass drums is ported vs unported.