I went by Western Mountaineering's measurements with their 850fp goose down:
40F = 3" loft
30F = 4" loft
20F = 5" loft
10F = 6" loft
0F = 7" loft
Of course there are other factors, such as the cut of the bag, its shell material, down fill power, boxwall vs sewn through construction, use of baffles, and the metabolism of the sleeper.
A calculation widely quoted is that, starting at 67F, every inch of loft (single layer) will add 18F warmth. Or rounded up, Rating (F) = 70 – (20 x loft). A zero degree bag will have 3.5" loft on top and bottom, or 7" total.
The outlier seems to be Jardine's formula, which states 100 – (40 * inches of loft) = Fahrenheit temp rating. Again, inches of loft is just a single layer. That may be what Brooks Range were going by, as it calculates that 5" loft (top and bottom) will get you a 0F bag.