Colour: Both drams have the same colour of old gold (maybe the 26y is a nudge darker) and the same great oily texture (hey, this is no surprise as they were distilled in the very same still run).
Nose: This 26y offers a bold and punchy maritime profile (like a sea breeze at the shores of North Scotland) that is truly complex on barley sugary, caramel, spring flowers, honeys, beeswax, herbs, spicy woods and some delicate peaty aromas. All very subtle and nicely balanced, I really like that! The 28y shows a comparable profile but is somewhat more shy - so I like the 26y better on that dimension.
Initial mouthfeel: The 26y arrives mighty and peppery in the mouth and instantly coats the whole of it. The 28y does about the same. Both show no distracting moments but a huge saltiness (what is great!). This is a clear draw!
Taste: Both offer a multi-layered and unbelievable complex tasting profile of dozens of different flavours. The fruits are more present in the 26y while the 28y offers more herbal and spicy notes. Because I prefer fruits over herbs this round clearly takes the 26y (but the 28y is a very close runner-up).
Finish: Both finishes are virtually endless with tons of salt added to the profile (what is absolutely flabbergasting because no expert can explain where such salty flavours come from). And I adore salty whiskies (there are not so many out there, the best chances are with Scapa and Pulteney, of course). Again the 26y is a little more complex here as it offers more peaty notes than the 28y and this (minor) peatiness is soooo delicious.
Water opens both drams further and make them more easy to sip and enjoy - but to be honest: I like the neat drams with their untamed power better. These are truly magnificent whiskies and probably the best Pulteney's I tried (after https://www.whiskybase.com/whiskies/whisky/11518/old-pulteney-1968-gm that is my all time favourite). If you like very complex maritime drams with a salty spike - go for this one! Given this tasting experience I am willing to pay up to 350 Euro for such a bottle these days (as a drinker)...
And yes, Serge you were right: The 26y is (a little) better than the 28y because of its peatier profile but it is very close!
[September, 2018] I re-tasted this dram tonight and fully confirm both my review and the score of 93 points. This is single cask malt whisky at its best! Rich and complex, balanced and incredibly layered, interesting to explore and dangerously quaffable to sip - what else can a whisky connoisseur pray for? Pulteney (still) is one of the most underrated distilleries in Scotland...