bottom line i do think it is important to size your zil based on at least 50% of your total theoretical max bandwidth otherwise you're just choking your system. IMO.
I've never said you should undersize your ZIL. Again, the limit you are referring to is the minimum - my point was to be safe and round up to the max unless you have a very unusual configuration - the price will not be that significant and you won't need to worry about it.