I'm not sure what your calculation is based on, but it doesn't track with mine. A 40" 4K display should cross the "retina" threshold somewhere just before 1 metre (which is about the depth of my desk + keyboard tray).
I get a lot of people don't love a monitor that fills so much of their field of view - but all those 40"+ curved widescreen monitors suggest that the market does exist.
I think that the key point here might be the curved part. Curved ultrawides mostly took over the market for large monitors cause they offered better ergonomics (curved + horizontal only head movement) and enough real estate.
I'm really not sure what Dell (or whoever else is pushing this) is trying to accomplish. A standard 32" 4K monitor exceeds retina requirements at 2ft!
At 5 feet most folks won't be able to tell the difference between that 4K monitor and a 1080p panel the same size - and could save themselves a lot of money + GPU power by opting for the 1080p.
If 2ft from a 40" monitor is fine for your neck, again, glad it works for you. But ergonomics is about avoiding strain and injuries not the minimum your retina needs to distinguish letters on a screen.
The 2ft was in reference to the 32" monitor Dell's advice references. I sit roughly 3ft 6in away from the screen in my desk setup - which per a Television-oriented calculator is about optimal for a 40" panel.
I'm honestly not sure why PC-oriented calculators are so much more conservative about field-of-view than THX is.
Probably because with PCs you typically want to be able to focus on any particular part of the screen without moving your head a lot while with a tv relying on more peripheral vision is normal and expected.
To be clear, I can find plenty of widescreen displays in this category - it's the 16:9 aspect ratio that seems to have dissappeared. Adn if needs be I'll probably make do with a widescreen monitor, but as most of the content I consume is optimised for 16:9, the edges feel like a bit of a waste (and the center is over-dense PPI if you opt for the full 2160 vertical resolution on these displays)
I get a lot of people don't love a monitor that fills so much of their field of view - but all those 40"+ curved widescreen monitors suggest that the market does exist.