comment: This isn't the most dangerous move, as it doesn't help White's position much. Ding will take the queen to g3, which is not the best plan. He could have improved his king's position with 28.Kc2 or started the pawn push with 28.c4.
context: 1. d2d4 After playing 1.e4 and 1.Nf3 in his first two white games, Ding finally chooses his favorite opening move. 1... g8f6  2. c1f4 The London System is a frequent guest even for the elite nowadays. I've found just two games by Ding with this move order in my database. 2... d7d5  3. e2e3  3... e7e6  4. g1f3  4... c7c5  5. c2c3  5... f8d6  6. f1b5 The fourth most popular move. Ding played 6.Bd3 in a 2022 game. 6... b8c6  7. b5c6  7... b7c6  8. f4d6  8... d8d6  9. d1a4 White tries to exploit the pawn structure to put pressure on the dark squares. With precise play, however, Black can maintain equality. 9... e8g8 When in doubt, castle. Let's see what happens if Black releases the tension with c4 or cxd4: 10. a4a3  10... f6e4  11. f3d2 The main move. 11... e6e5 A dynamic move, sacrificing a pawn to take the queen to g6 and exploit the development advantage. 12. d2e4  12... d5e4  13. a3c5  13... d6g6  14. b1d2 There's no good way to defend the g2-pawn. 14... g6g2  15. e1c1  15... g2f2  16. d4e5 Both players played quickly up to this point. They were clearly still in preparation. 16... a8b8 A logical move to prevent Nxe4. 17. d2c4 Improving the knight and preparing Rd2. 17... c8e6 A new move. Gukesh took some time to play this. 18. d1d2  18... f2f3  19. h1e1  19... e6c4 A good decision. The knight is stronger than the bishop. 20. c5c4  20... f3f5 This is not the machine's first move, and I think it took Ding out of his preparation. 21. c4c6 Ding thought for more than 40 minutes on this move. This seems a bit too much. 21... f5e5  22. c6d5 White is fighting for an advantage now. In case of a queen exchange, his dangerous b- and c-pawns can move fast. 22... e5e7  23. d5d6 Played with the idea of repeating moves, which is a bit strange considering White can still play for a win. 23... e7g5  24. d6d5  24... g5e7  25. d5d6  25... e7g5  26. d6d5  26... g5h4 Objectively Gukesh should have accepted the draw, since White is slightly better. 27. e1d1  27... g7g6 It's important to give an air to the king.