When I did the sums for our central heating I was surprised by the R value of real parquet flooring. The house has solid floor. It's due to the fact that wood doesn't conduct heat very well.
I would have thought that the tongue and groove solution and a small gap would work well if it sealed some how. It's the gap that makes double glazing work. Or fill the gap with some form of insulation, even better. Chip board or plywood might work out cheaper.
Polystyrene foam is dirt cheap to make but as we can insulate our houses with it buying it is costly. It's pretty easy to tease out loft insulation. It might be possible to get hold of the small polystyrene foam balls that are used in some concrete foundations to keep their weight down. It's rather expensive in fishing tackle shops, some fishers use it to make hook lengths buoyant.
I believe there is also some sort of board that is used under flooring for insulation but have no idea what it's called. It must be toughish stuff. They either put it under the concrete or on top of it followed by a screed. As it's used for house building I would have thought it must be cheap.
I think I would have gone for a wooden structure. I had a shed once where they had lined the framing with builders paper and then ship lapped it. It was easy to keep warm and dead dry. It would be even better if skinned inside.
John
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