Best obtainable sail area reduction for a jib on a furler, even with a foam luff, is only about 30% SA reduction. Once you go beyond ~30% sail area reduction the SHAPE of the sail will be BAD.
There are special 'shapes' that can be designed for the leading edge profile of a jib on a furler ... and the combo of foam luff, special shape, and precise/advanced furler design 'may' get you to 40% sail area reduction ... before the shape 'goes all to hell'.
Reason for all this: A sail usually has it maximum amount of 'curve' at about 30-40% back from the luff ... and if you roll up beyond this you now only have a board-flat, but severely wrinkled along the rolled up luff, part of the sail exposed. A sail is a quasi-spherical shape, and furler foil is a cylindrical pipe-shape.
Without a foam luff you 'may' get 15% roll-up before the shape becomes BAD: with a foam luff you 'may' get 30% before the shape goes BAD.