When dealing with thin objects we really have two thicknesses to
consider, the thickness in the direction of the normal, which
corresponds to the value used for solid objects, and the thickness of
the object's walls, which generally is a constant.
Reusing thickness in the later case is problematic for assets that have
a thickness map, but are rendered hollow.
In the future we can even imagine handling double-sided hollow objects
by using the thickness information -- e.g. a hollow cube.
Normally the IOR is deduced from the reflectance, but now we allow to
specify the IOR instead or in addition to the reflectance.
In the later case, it's possible to create physically impossible
materials, but this can be useful for artistic reasons.
This replaces the previous "curvature to roughness" method. Both are related
and rely on the screen space variance of geometric normals but this new
solution offers more control (the screen space variance and the clamping
threshold can be controlled).