If I recall that discussion correctly, wet clothes is to be avoided because the water will heat up and burn you, either as steam or as plain hot water. In particular, you can breath through a bandana but keep it dry - you don't want hot steam in your lungs.

If you're ever that close to the heat in an office fire I think you'll be dead to smoke and toxic fumes anyway. Lying down on a patch of incombustible dirt in a forest fire is totally different from being stuck inside a burning building. The smoke will be trapped there with you, and that smoke is much more toxic than that of a wildfire - and in a wildfire, that smoke has somewhere else to go.

In a wildfire, you die from heat and burns. In a housefire you typically die from the smoke before the heat kills you.

So wetting clothes or not wetting clothes...? I have no idea. The idea is essential that evaporation will cool you, but if this is only useful as long as you're not burned by hot steam. I'm speculating that for this is useful conditions are such that you would not be that badly burnt anyway... but if wet clothing can make a difference between light burns and no burns, then I'm all for wetting your clothes.