While the SIMPLE math may work against the interior storm window, there are a ton of other variables that I think should be taken into account with my proposed project. I plan to start with the second floor windows. My wood stove installation is on the first floor (first winter using it) so if I install interior storms on the second floor, it will help to retain SOME heat. If it makes the difference between having to run the boiler or not run it, I'm probably saving more than $3 per window per year. Sure, the boiler may be 80% efficient, but the boiler isn't on the second floor where the heat is needed. So there is heat loss to the basement and first floor on the way up and to the first floor and basement on the way back down. Whether or not I have to run the boiler will depend on (as we all know) outside temp/wind and desired indoor temp. As long as the heat loss equals the convective heat gain upstairs, the boiler can stay off (we turn the switch off in my house). If the heat loss exceeds the convective heat rise, we'll have to switch the boiler on. Of course this year will require experimentation, first without the interior storms, and then I may add a few to specific rooms to see what the effect is. Bottom line, if I'm doing it myself, I'm not losing a ton of money. I'm figuring about $50 per window. Less than a round of golf. If it doesn't work out, I'll repurpose the plexiglas for a greenhouse. The effort will be half the fun. FYI, my house, built in the 90's has original double pane windows and no storm windows.. Only screens.
The house I lived in last year only had single pane drafty windows (in Rhode Island) with storm windows (original from 1972). We put the plastic film on the windows and literally watched the plastic film bow out into the room when a strong wind blew. I think the $50 or so spent on the window film saved us hundreds in Heating Oil costs.