Nikon will adjust any of their PC-E lenses to allow the tilt and shift in the same plane, not sure of the cost. I believe if you are NPS it's free. I have been also told it can be done by the end user.
I never found the Nikon 24 PC-E anywhere close to the Canon TS-E 24 II lens. Tried 3 of them, and all were not that great on shifts. I know others have great love for it, so it may be sample variation.
As for the Phase 28mm, F 4.5, it actually has 3 iterations, the Mamiya F4.5 28mm, the Phase One 28mm D, and the Phase One LS 28mm. It's all the same lens inside, same number of groups and elements. Schneider just added a LS shutter, but did not change out anything else.
Optically on Full frame 645, the 28 is a great 35mm lens. There are better and worse versions, I have used the Mamiya 28mm on both 39 and 60MP and 80MP backs. Performance fine in the center, but until F11 you saw considerable corner softness and or smearing. I have not used the LS version but have see plenty of examples from it. I believe that Phase One does have a bit of control over the lenses, i.e QA better than Mamiya did. Still it's a very expensive lens, and it can not come close to a Rodenstock 28 HR anywhere in the image. (If the Rodenstock 28 HR just had a 90mm IC). DT had some comparisons of the 28 (not sure if it was the LS or D and the 28 HR on their site for a while).
So, if you take this down to the smaller sensor of a 35mm camera, it should do great. However it's huge, heavy and over 8K, just a bit out of $$$ and reality. It's also not wide enough in a 35mm format for most of my needs as it's a true 28mm vs 17mm on MF. Love that front filter thread of 122mm also. Try to find a filter under 500.00 in that size if they even make any.
Nikon hopefully will address their PC lineup in the future, with a new 24 and maybe a 17mm, but it doesn't seem to be something that will be happening anytime soon.
Paul