With a foan luff you will be able to reef down a full ~30% of what you
have and still have GOOD sail shape. 130 X .70 = 91%

Without the foam, etc. luff you will only be able to reef down a few %
and then the sail at the luff (entry shape) will become quite
full/rounded; full/rounded is not what you want when you reef as
full/rounded luff shape is to 'power up' a sail .... and you will heel
more and point less as the increased 'roundness' of the luff shape
essentially changes the sail's "angle of attack".

Putting a profurl headsail roller reefer on a 27 footer. Is it
necessary to have luff foam or rope for reefing on a sail this small?
Some sailmakers say yes, some no. Any direct experiences?
Thanks
Gordon