175 or so pounds. With the right rim, you could do 28 rear. I'd say try to use a OC rear tho. Velocity A23 or DT 440..BUT 'everyday' wheelset, just do 32h..28 grams more mean nada in terms of weight, but much stronger than a 28h, all else being equal.
The gent posting above, I know him, BTW, differ in our wheelbuilding philosophy a bit. I am more conservative and see no reason to use a 28h for somebody 175 pounds nor a 32h for somebody my weight, .1 offa ton.
I'm a pretty 'light' rider in terms of technique, I think. I don't break things. I could use 32h without problem but I used to work for a 150 pound guy who broke wheels left and right..had NO cycling sense whatsoever. Finally built a 36h, CXP-33, tied and soldered..and they finally held up.
28 grams more but undoubtedly a stronger wheel(Everyday wheel!)-32 instead of 28, 36 instead of 32. Why NOT use 4 more spokes??