Increasing insulation thickness will generally increase the thermal resistance of the insulation layer, but thickness alone does not determine the thermal performance of a complete roof.
The thermal conductivity of the insulation, the other components within the roof build-up and the construction details all contribute to the final U-value.
Different insulation materials can therefore achieve similar thermal performance at different thicknesses.
This is particularly relevant where roof build-up height is restricted, because high-performance insulation can help achieve a required thermal target without simply increasing the thickness of conventional insulation.