No, because R-value is cumulative.
However, there are three forms of heat transfer: Convection, conduction, and radiation.
R-value is only a measure of resistance to conduction.
But how warm you feel is going to be based on how the pads handle all three forms of heat transfer.
So while I don't KNOW why some are claiming a CCF pad on top of an air pad feels warmer than the other way around, I see that as a possibility if the CCF pad does a better job at reflecting radiated heat than the air pad. All other things being equal, having the pad that best reflects radiated heat closer to your body would make sense as the arrangement that keeps you warmer.
But there's all sorts of things that might be coming into play. Air that can move is a poor insulator... and from what I've seen of the neo air, the baffles are open from side to side. In other words, a neo air likely has two R-values associated with it... one for how well it resists the transfer of heat from the ground to your body, and another R-value for how well it resists the transfer of heat from the air surrounding the sides of the pad to your body. It's quite possible that a CCF pad does a much better job as resisting heat transfer from the surrounding air, and therefore having a CCF pad on top of an air pad will insulate you to some degree from the side-ways heat transfer of the air pad.
So you really need to know more than just R-value to know how a pad is going to work for you... and every pad is going to be different as it relates to conduction, convection, and radiation.
Since every type of pad in a manufacturer's lineup is going to react to these three modes of heat transfer differently, and those modes are affected by your setup (hammock, ground, tent, tarp, etc)... the only real answer that can be given is that each person simply must try both ways and see what works better for them in there conditions.