My 2 cents is that late hops get syrupy fast when combined with low OG. I don't know how to describe it mathematically but IBU/OG is not the only consideration for balancing a small beer.
I have a 1046 OG pale ale (90% pale malt, 10% crystal 10, 23 IBU) right now with 0.6oz. Citra late and it still tastes like a lot of hops flavor to me. But for some reason I am in to malty beer right now. So maybe it's just me.
I love the experiment. I want to brew the final version for sure.