People   (Re-unions, trace old friends and relatives.)

To go further, it might be useful to see the original registers, where there could be extra notes in the margin etc.
It would also enable a check to be made on the accuracy of the transcription which appears on Lancs OPC and comes from an LDS film. Mistakes can be made at any stage of the copying and digitisation of these records.
Another option is to check for surviving Bishop's Transcripts for this register (unless the LDS used BTs as their source) and see if they tally.
I suggest it's also possible that, at the end of the year, a cleric discovered some 'missing' burial records, and wrote them all up together in the register on the one day.

Or what if the 28 burials were 'transfers' from another graveyard that was being closed? (No date of death is given in these registers, so it can't be ruled out).
On reflection, I reckon that last option might be the best guess...what does anyone else think?