Stephen,
The over bag/quilt rating estimation I use is roughly incremental; there is no sacrificial item. There is an ~ .6 iclo from the original bag/quilt's boundary layer which is eliminated by an over bag/quilt.
I use a winter system that starts with my shoulder season 25F rated MB SS #2 in combination with a TR Xtreme sleeping pad. To adapt it to a subzero F winter season system, I overlay it with an EE Prodigy 40F quilt (6' wide @ 20 oz.).
The Prodigy's 4 oz x .82 clo/oz insulation provides ~3.44 clo. I add this value to the clo for a EN 13537 25F comfort rating, or 6.39 clo. I then reduce this total by .6 clo because the sleeping bags boundary layer is now eliminated; this yields a total system clo of 9.23. Using the EN 13537 algorithms, 9.23 clo equates to a Lower Limit Comfort rating of ~-4F.
A quilt or MB SS bag provides a variable girth system which allows you to further extend your insulation system by wearing your winter clothing insulation with minimal constriction.