Works for sproket and the chainring, so a 48:28 combo would run smoother than a 24:14, even though its the same gear range.
And yes a 28T chain ring is going to wear faster than a 32T. I guess its a bit of a trade off for running a 1x sutup. And if a 28T front is what you need for your hills, then there isn't much else you can do about it.
As you said the small sprocket, be it 11t or 9t, doesn't get a great deal of use, and rarely in a situation where it needs to be efficient - ie downhill. The one place I do notice it, is trying to keep up with guys with a 44 or 42 T big ring, on the road.