I see Krikav's original idea as twofold:
Firstly, the idea of minimizing latent/dormant resources is instructive towards proper micromanagement. Fippy's improved corn example presents a dilemma: would we prefer to leave a few settler hammers dormant for one turn before resuming the settler, or leave 3 food dormant for the entire build time of the settler? My intuition and experience suggest the former is significantly better, and Krikav's "interest rate" idea happens to arrive at the same conclusion. Of course, if the settler gets completed 1T earlier because of this the correct choice is even more evident.
Second, it's possible that some major alterations to priorities are in order. For example, imagine a city surrounded by riverside grasslands, and we are faced with the choice between farming or cottaging. For the same food scenario, we can either work 2 farms + 1 scientist , or 3 cottages. If a GS will be produced in a timely manner, some people would lean towards the scientist despite the significant commerce edge of the cottages (of course, if a GS will never be birthed from the city the cottages are superior by a wide margin). But Krikav's idea suggests that, even if a GS will be eventually produced, the "now" factor of the cottages may pay significant dividends that make up the difference. It's pretty easy to see that early-game production is exponential in nature, and research can
sometimes be the same way (for example, arriving at a military technology or communism/assembly line/corporations). We aren't trying to reach a formulaic way of playing the game, just throwing around some ideas which can help guide us to make better choices.
Sampsa & Gumbolt: I agree that these micro ideas are generally already practiced by most immortal/deity players, but sometimes you open up someone's save and see them producing a settler while at 25/26 food bank

, or 3 nearly finished items in the queue of multiple cities, or something awful like that. So it is worthwhile to provide some mathematical intuition behind the micro to help everyone improve their gameplay, even if some of the numbers and equations are a bit dubious.