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Some 28 spline axles are necked down the length of most of the shaft. That means you can't respline it in the necked down area. However, Moser can sell shafts already splined to your desired length for a relative cost to what it would charge to modify the existing ones.
It would probably be more economical to purchase some new 28 spline axles for the shortened length rather than change gears or purchase another 31 spline rearend. Check prices at Strange or Moser websites.