TG ran VM26's early on his CB500 before switching to CR's. I'll let him tell you the details but he liked the combination with a heavily tweaked engine. The 26's are indeed closer to 27mm and have a full round throat. On a stock engine I'm sure they would be a problem setting up, more for track use or maybe a big bore street bike. Plus they weigh a bloody ton!
The little I know about Kawasaki's is that the early Z1's used VM28mm, then switched to VM26 on 900's & 1000's until 1978?? when they switched back to 28mm pumpers. The early VM28 had external linkage very similar to the CB500 four and were a problem holding synch. The 26's were much more refined and are easy to distinquish from the bigger 28mm by the carb inlet wall thickness. Suzukis used them too including very early GS1000's I believe.
The carb spacing is very different than the Keihins but nicely match the port spacing on a 500/550. I made a set of intake manifolds welding new straight stubs to the base of the original manifolds. This is for a race engine too and I hope to use both VM26 & 28's depending on track length.
Manifolds
VM26
VM28