Fstoppers has an interesting guest post
Zooming at 100 percent was a thing when most displays were similar. With today’s diversity, 100-percent zoom is only a number that has nothing to do with the quality judgment of a visual. If you want to deliver quality results, simulate the view of the final media your work will be displayed on.
Maybe zooming is irrelevant as long it is not intended to output a picture at this pixel ratio.