I'd replied to all your points in turn but I'm not sure it's really going to help much. I studied physics at university, black body radiation being the very first course we did I think I've got a basic understanding.
Seems you didn't study hard enough!
If you're going to insist a reflector in direct contact with an opaque material still reflects IR then you need to be able to explain why a mirror doesn't work when covered in a thin sheet but why you think a reflective sheet will reflect IR when covered in a sleeping bag or flat foam mat, neither of which are transparent to IR. What are the differences that make on impossible but the other possible?
So you think a sleeping bag is not transparent to IR??? This assumption is totally wrong!...Any sleeping bag will allow IR to radiate out of it...if it didn't you would quickly overheat! It is the quality and thickness of the insulation in the sleeping bag that slows down IR radiation loss (or "traps" it), but it can never stop it. Even the warmest sleeping bag will still allow IR radiation through, it just traps more IR for longer than less well insulated sleeping bags can. That is why some sleeping bags are warmer than others.
And when the down in the bottom of a sleeping bag is compressed it's ability to trap IR radiation is greatly reduced, allowing more IR radiation to exit from the bottom of the sleeping bag than the uncompressed top...With nothing between the floor of the tent and the bottom of the sleeping bag, this IR radiation would be quickly conducted away to the cold floor below, because heat is lost to cold objects, and your back would feel cold. A space blanket is an effective reflector of IR radiation (why you find this so hard to grasp I cannot fathom?), so when placed between the floor of the tent and the bottom of the sleeping bag it reflects the IR being radiated from the bottom of the sleeping bag back upwards, preventing it being conducted away by the cold floor below, keeping your back warmer than it would otherwise be.
You might also ask yourself why The Department of Energy states an air gap is required when using radiant heat barriers, if they're not needed?: https://www.energy.gov/energysaver/weatherize/insulation/radiant-barriers
What do you think the compressed down in the bottom of the sleeping bag is providing between it and the space blanket...a Vacuum? No, it provides the very air gap you keep going on about!
I can provide a much more detailed and technical explanation of the physics involved but I suspect 99% of the board are bored stiff already - but I will if you really want
I wouldn't bother, you clearly don't have a clue about the physics involved!