for commercial use, no bagger. the yards are smaller and customers like them to be mowed often. most people have bermuda grass which cuts pretty easy,but not cut often it can get thick. is there a big difference in 4 horsepower?
You don't want a 23 running a 60''. IMO it would be underpowerd even if your using it once a week. Spot the extra for the 27 if you want to be pleased with the allround results of the mower. Yes there is a noticiable diff in 4 HP!