A dura ace b.b. cost around $60. An FSA ceramic b.b. can be found on line for $184. If you are already in the market for a b.b. then this is a $124 upgrade. If the more expensive b.b is more durable then it might be as good of a value in the end. Even if it's not more durable but is a little bit more efficient it would be worth it to some people (usually very rich people). That's for each individual to decide.
No one is debating that wind resistance isn't a larger factor than bearing resistance. The first question is; is the more expensive b.b. better? The second question is; is it worth buying? The problem with all your science is that you forgot to use common sense. If a one bearing is better than another and doesn't cost more in the end, buy the better bearing. Whether or not this applies to the FSA ceramic b.b. I can't say for sure because I haven't tried it but I'd definatley give it a shot before I dismiss it.