First of all, you are assuming all income is earned (i.e., wage). With current preferences for long term cap gains, dividends, and "carried interest", it paints a distorted picture in many cases.
Secondly, probably most people up at that income level (28% threshold) are going to be itemizing deductions (mortgage interest, property tax, state/local income tax, charitable contributions) and (hopefully) most are contributing to 401ks (tax advantaged). So the effective tax rate, on average, for someone at that level is likely to be considerably less than the 25% quoted.
Third, if you take 2 single people at that level, and they marry, total tax will be higher (see where the 28% threshold kicks in for single vs. married - well under 2x). As well, they would likely be beyond threshold to contribute to Roth IRAs if married. So actually a penalty in that situation.
I can't comment on whether the show included or excluded state/local taxes.
What I will say is this. Regardless of whether you include or exclude SS taxes, free cash flow for an individual goes up tremendously even with the relatively high marginal rates - as you get upwards on the income scale - once you get day-to-day living expenses paid (like food, car, rent/mortgage, etc.). But someone making $300+K will have far more capacity to absorb moderate changes to taxes than someone at much lower levels.