A quote I found after some search:
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The study itself is hard to pinpoint, although there were at least several experiments of that kind, with a very small-scope one (three cases in total) conducted by Gerd Froese and Alan Burton in 1957. The main issue is that the body heat loss experiments, like many similar studies (athough given relatively small samples, the term "study" might be somewhat unwarranted) conducted by or on behalf of armed forces are not abstract studies with no contexts, but rather consist in a specific phenomenon in a very concrete, practical situation, because they are aimed not as much at furthering understanding of certain mechanisms but on providing practical solution to people (in this case - military personnel).
The remark above is crucial, as the body heat studies were designed to check heat loss in cold weather that could have been experienced by soldiers in the field. And it went without saying, that said soldiers won't be naked, but they will be wearing their prescribed uniform designed for cold weather or at least its close counterpart. And while there is little to prevent one from wearing trousers, parka and boots or make one suddenly lose these garment elements, the hat can be easily forgotten, lost or taken off to increase situational awareness. Thus, the aim of the study was to check how much of body heat is lost from an unprotected head in a situation when the person is adequately clothed for winter. And thus, the result of 40-45% heat loss means that when you are clothed in winter gear, you will still lose some heat, as clothing is not a perfect insulator, and almost half of this loss is caused by lack on head insulation. In other words, when you are clothed for winter, then by covering your head, you can cut the heat loss by half. Sure, in everyday situation, that loss is not that big and we aren't bothered by it, but whenever survival or combat proficiency are at stake, this small amount of heat might be a difference between life and death. "
After reading several comments I think the originally quoted article is just an unforgivable misunderstanding of what was studied. It looks like the quoting "scientist" should be kicked somewhere tender.