Hi Scott: Thank you for reading. Here are some points to consider-A microporous membrane like Gore Pro or Ascentshell or various urethane microporous membranes are not solid as you pointed out. As you have seen in Gore advertising, they are full of holes that are smaller than water drops but larger than water vapor molecules. These holes are so small it takes substantial air pressure to push through them and even so, the volume of air that might make it through is too small to care about.  That is my thinking on why air does not get through. Someone may have a better theory.  As I pointed out in my active insulation article, at walking speeds, in still air, the vapor pressure difference between your skin and the exterior can be far larger than the air pressure difference between your skin and the exterior. So, the force driving moisture out is greater than the force driving air in. At walking speeds, the air pressure is so low that looser weave windshirts that have higher air permeability, still don’t permit much air to penetrate the windshirt, let alone any layers that might be under it. You might want to check out my recent podcast which discusses this issue.
I think, if possible, if you could post the test report it could be very enlightening. When you see these sorts of reports of identical membranes with various face and liner fabrics, the variance, as you pointed out, is just shocking. I wonder what denier the 78264 fabric is? It must be 6, maybe less. By the way, it is not just the fabrics that matter, it is also impacted by the method by which the the membrane is adhered to the face and liner fabrics.
Concerning DWR. DWR is not supposed to fill the gaps within the weave. It is not a sealant. It changes the electrical charge of the fiber surfaces. Water molecules are slightly negative. Polyester or nylon molecules are a bit more negative, so somewhat water repellent.  If you apply DWR, those polyester or nylon molecules become even more negative than water and the water gets repelled. Of course, the DWR will wear off or get covered by body oils and dirt and loose its effectiveness. Then, it is time to reproof. Dirt and body oils can clog the pores of face fabric fibers, so it is a good idea to keep your garments clean. After washing, for a while at least, the heat of a dryer will renew the DWR, until it is worn from the surface. At that time, DWR will need to be reapplied.
Concerning breathability of a wet garment. We know that Goretex wetsuits maintain some breathability when wet. During my years of kayaking in the winter and suffering the occasional swim, I have experienced this first hand.  I have not tested how MVTR is impacted by wet out. If someone has an old membrane jacket that no longer beads water, I could test this question.