The 28% solution is perfectly safe as you are diluting it with water before drinking it!
This is just your opinion, there are many opinions saying this is not so and other warnings to the contrary plus obvious reasons for its potential toxicity!
I dont think any one is arguing that CLO2 is not a decent anti fungal anti pathogen, however in light of the many other safer anti pathogens available such as Grapefruit seed extract Oregano oil,garlic oil etc, that have a proven safe claims to these same healing properties, why all the fuss about this minimal mineral supplement!
These natural foods extracts also come with buffering chelating balanced elements, which work in a more natural synergistic manner, unlike CLO2 !