Take it from some people who actually do the math:
http://www.buildingscience.com/documents/reports/rr-1005-building-america-high-r-value-high-performance-residential-buildings-all-climate-zones
MA is US zone 5. (See the R recommendations in Table 2, p10, but read the first chapter to understand the rationale.)
See also:
http://www.buildingscience.com/docum...study-analysis
There's more to it than simply blocking ground moisture or heating season utility savings (but those all count too.) Putting real R-value between the subfloor and slab further reduces the mold & rot potential of the subfloor by increasing it's summertime temp to above the summertime dew point of the ventilation air. At MA outdoor summertime dew points R3 would be the minimum in central MA to mitigate summertime moisture accumulation and mold on the subfloor under a padded carpet finish floor (or area-rug over wood flooring), and the labor cost of putting down 1" or 1.5" is the same as for putting down 1/2-3/4". Without the under-floor R the mechanical dehumidification requirements to protect against mold are much higher than they would be otherwise.