I completely understand that part. Lets drop the local reference topic.
Here is what you said about the first 2 numbers:
Why does adding a function closure add 28K?
The function is never executed. So why does it also use the 31K the globals would have.
Why is there another ~29K that is unaccounted for.
I have no idea where that ~29k came from. That page says function closures at 20k but in fact they're 28k.