Wouldn't it make more sense to use the final gravity in this ratio? Since that's whats left over from the fermentable sugars. It seems to me at least that would have a bigger influence over the perceived bitterness or maltiness of the beer
Our must be OG otherwise ir loses its meaning and usefulness.
Let's take your imaginary favorite pale ale...1.050 and 30 IBUs. BU:GU=0.6
It's your favorite because you like that balance of malt to hop flavor and aroma. i.e. you like pale ale at BU:GU of 0.6
Id toy want Rio doe as imperial version of that pale ale, say 1.080, you use the BU:GU 0.6 to determine what IBUs to target. 80 x 0.6 = 48 Unis. Will give tout a similar effect as the 1.050 beer. The hops had to go up to valence or the increases malt. If you just stick with 30 IBUs, it will not have enough bitterness and the beer will come out too hoppy.
The ratio has no similar meaning if used with FG. I can get an imperial IPA to finish dryer than a 4% English mild all day long.
The point being is that the ratio will give you a frame of reference for each beer style. For IPA maybe you 1.2, for British small beers maybe you like 0.4, etc.
Wouldn't it make more sense to use the final gravity in this ratio? Since that's whats left over from the fermentable sugars. It seems to me at least that would have a bigger influence over the perceived bitterness or maltiness of the beer
Someone wrote up a article called a relative IBU/SG ration that take the fg into account.
http://www.madalchemist.com/relative_bitterness.html