First off, you are not looking at the changelog for the linux kernel. You are looking at the meta package, which is a package that depends on the latest kernel. You probably want something like: http://changelogs.ubuntu.com/changelogs/pool/main/l/linux-image-2.6.35-28-generic/linux-image-2.6.35-28-generic_2.6.35-28.50/changelog
The purpose of this meta-package is to transition the user through these ABI bumps.
I hold the same view as you on the ABI and the kernel. Practically speaking, an ABI bump means that all the modules need to be rebuilt against the updated kernel.
My understanding is also in line with Roland, in that an ABI bump does not mean new features, just critical fixes and security updates.