It certainly should offer more than nothing at all.
As said previously, there is next to no space between your head, with a helmet on, and the head lining so you are going to feel it if there is any deformation at all. Because to hoop is triangulated and links the B & C pillars there must be some added rigidity and an increase in the ability to spread the load.
I took the view that it was a good idea as (as discussed before) if you have a harness, compared to a diagonal belt, you have no opportunity to move your torso. If the roof crushes at all the first thing that will try to stop it is you neck.
It was for this reason I considered a harness bar, with no additional roll protection, to be more dangerous than using conventional belts. I like the additional information the car gives you when you are strapped in solid so to use a harness I wanted greater roll protection.
Unless someone does flip a car with one of these in we will never know how good it is, or otherwise, but it makes me happy.