I agree that 16yd and handicap POI should be the same. Whatever height you add to the comb you should multiply by 32 - for example 1/8 inch added to the comb height will add 4 inches to your POI at 40 yards.
My seat of the pants math would indicate raising the comb 1/16th at 21-22 yards and 1/8th at 27 yards, plus an allowance for the effects of gravity. I'm sure some physics/ballistics expert has this figured out more precisely.
POI is an important variable here. In general, high shooting gun requires little to no comb adjustment whereas a flat shooting gun would require adjustment all other factors considered equal. My gun shoots 100% high and find no comb adjustment required and my sight picture is fairly consistent on straight aways 16 - 27 yards