@Ken s/hasn't/many – replying from phone. :)
@Jeremy
I understand that HH and MVTR measure different properties. Indeed, that's how it needs to be if we are going to infer anything from any sort of relationship between the values.
In microporous fabric, there needn't be a relationship between water resistance and water-vapor permeability unless you're talking about tweaks to the same fabric. With a given technology, that's true- your example of NeoShell is apt. However, this cannot be extended as a general rule across all WPB fabrics.
If this were true, Marmot Precip would be more breathable than eVent and Gore-Tex Pro Shell. Let's refer to the numbers:
Fabric HH MVTR
eVent 30,000 22,000
GTX Pro Shell 28,000 25,000
Marmot MemBrain 20,000 25,000
Marmot PreCip 15,000 12,000
Precip has a HH rating of 10-15K, while eVent and Pro Shell are 30K and 28K respectively. If there is an inverse relationship between waterproofness and breathability, we would expect the MVTR ("breathability") of Marmot to be higher than both eVent and Pro Shell.
I admit, your hypothesis makes an intuitive kind of sense- but the data doesn't support it. If you're going to invoke the laws of physics, you need to back it up with data. If you deny the validity of the ratings, perhaps an appeal to anecdote would suffice? Wear a Marmot Precip and take a walk around the block. Do the same with an eVent jacket. Are you seriously going to claim that the Marmot Precip breathes a lot better?
Let's look at the US Army's DMPC values. Since Dr. Gibson makes no comparison between the DMPC rating and hydrostatic head of the tested fabrics, we have to rely on the HH numbers we have from other sources are compare those with the DMPC values. Since a lot of the fabrics tested aren't really made, I'm going to focus on eVent, GTX, and Membrain.
The first graph, with Water Vapor Diffusion Resistance (s/m) (Lower Resistance is More "Breathable") on the Y-axis, shows these fabrics as the most breathable. I'll list HH along with this. For the fabrics we can use for comparison, Dr. Gibson's testing found that eVent was the most breathable, followed by GTX XCR, GTX Standard, and Marmot Membrain. If there was an inverse relationship between waterproofness and DMPC, we should expect to see the numbers going up down this list not down.
Fabric – HH
EVENT Laminate – 30,000
Gore-Tex XCR – 30,000
Gore-Tex Std – 28,000
Marmot Membrain – 20,000
I can't find any good HH ratings on the older Gore-Tex- feel free to jump in if you can find any. I used the best data I could find, mostly on older product pages. I'm trying to avoid selection bias as well as I can, but since he doesn't provide actual numbers for the DMPC tests it's nearly impossible for me to take this data and toss it up on a graph showing DMPC vs hydrostatic head.
I agree that the industry standard MVTR rating is not perfect. Even so, the DMPC values do not point to there being an inverse relationship between waterproofness and breathability. To some extent, all breathability ratings are worthless- in the 100% humidity of a wetted out face fabric, a fabric isn't going to breathe whether it's eVent or Precip.
You may be misunderstanding me. I'm not arguing that there is such a thing as a "magic" material. I'm also not stating that there is a magical, universal direct relationship between waterproofness and breathability.
I suspect that the relationship between waterproofness and breathability involves more than simply how large the pores are when we're discussing WPB fabrics. There are other users here better qualified to speak to how this is done.
Reason says that, contrary to intuition, you can increase waterproofness without limiting breathability, and that it is often the case. I don't pretend to understand the how and why, but since the preponderance of data points to that being the case I don't think there is any other conclusion one could come to rationally.