As the article says, it is somewhat relative.
If you are talking about insulating a house, you really need to think about Superinsulation in 2011. Superinsulation used to be R-40 walls and R-60 roof.
As the cost of fuel goes up these numbers increase.
IMHO, I think a house should be R-60 on walls and roof.
I would suggest going to
www.builditsolar.com and run the numbers through a heat loss calculator to do a "what-if" in terms of heat loss.
Cheaper fuel like firewood would warrant less insulation, except when one considers the sweat equity that is involved in using wood.
My example would be my own home, which is R-65 sheet foam and spray foam. The energy use is about 250 gallons of oil annually for heat and hot water or about 1.5 cords of wood during the heating season with a heat pump water heater running in the summer.
Spray foam being rated at R-8 per inch is a little optimistic. I think its actual rating is 6-7 based on aged values.
As of now, R-60 seems to be the point of diminishing returns. I am sure it will go up as costs increase, but at this level, the rate of change is minimal.
Also at this insulation value, I think that active solar heating becomes a real viable option, with a very small backup system.