Another way to define R value is - a measure of thermal resistance. Earth has a value of thermal resistance, but other materials are better at resisting thermal movement. (Things like insulation - polystyrene etc..)
Here's the wiki link:
http://en.wikipedia.org/wiki/R-value_%28insulation%29 Earth/dirt has an R value but cob +
straw or
wood or some other insulation material would have better R value than just dirt alone.
Dry dirt has better thermal resistance than wet dirt... wet dirt would transfer the heat faster.
Imagine you have a roof over your head and no walls to give resistance to heat loss... You build a fire in your
wood stove under your roof and the heat just goes out in all directions without any resistance. You are cold. So now you wrap a thin sheet of plastic all the way around as walls and you have an R value of around 1. wuhuu you are not so cold... The more insulation material you add to your roof and walls - the easier it is to keep your heat in and the more R value you have (Keeping your insulation dry is important too.)
One inch of cob has a small R value and one foot of dry cob has a greater R value.