In the context of finding indoor resistance, a material that emits more energy (i.e., has a higher emissivity) might be more desirable because it could potentially lead to more heat loss, which would increase the resistance. This is likely why a non-reflective material with an emissivity of 0.90 was used instead of a reflective material with a lower emissivity." It doesn't make sense to me to think that a material that will increase the heat transfer from the outdoor to the indoor would be more desirable, you want the least amount of heat transfer that way your house remains cold. Based on the screenshot of the reference handbook I attached to the previous email the greater the emissivity the lower the resistance