Thanks for the replies everyone. It took a while for this thread to get going, and it's been a while since I came back to check.
Mohawk - to answer your question, I don't think polar bears are generally more aggressive than grizz, or even the odd POd blackie. Some are very aggressive, some aren't aggressive at all. All depends on the bear, and how experienced it is with people. I think the biggest difference with polar bears is that they are really really persistent, and they'll come back to your camp over and over again, getting braver (but not necessarily more aggressive) each time. Blacks are easy to scare off, polar bears are not. Another big difference between grizz and polar bears are that the polar bear considers you to be food. Most attacks are predatory, the bear has decided it will kill and eat you. And when one does decide that you're dinner, nothing short of killing it will turn it away. (I've heard similar things about black bears, attacks are often predatory in nature, whereas a grizz attack is usually territorial).
Bigeasy makes an important point about the difference between a bear hunting rifle and a bear stopping rifle. Lots of my Inuit friends in the north use very small caliber rifles for polar bears, most are killed with 22-250s and the like (yes, they are crazy!). The legal minimum in Nunavut these days is a .243. Inuit hunters generally get really close to the bear and shoot for the ear or heart, most are one shot kills. I've heard many many legitimate stories of polar bears being killed by 22 LR, 22 Mag, even a one shot kill (heart shot) on a large adult male...with a 17 HMR!!!! I asked one friend how close he usually gets, his reply: "As close as I possibly can, and you better not miss!".
I would hazard a guess that most defence kills in the north have been done with a .303 British and FMJ military loads, simply because just about everyone up there has a military surplus SMLE (given to the Northern Rangers, a part-time military recon group comprised mainly of Inuit hunters - sort of like a reservist thing).
I agree that NONE of these formulas are perfect, and all have their biases based on what the author/developer thinks are important factors. Hence, Taylor's KO formula is calculating a very different thing than Wooters Lethality Index (my thought on this comparison, for polar bears, is that the TKO formula is a better representative of what is needed to stop an angry bear intent on eating you). The TKO and Thorniley formulas measure "stopping power", the other two measure "killing efficiency" (and yes, both are nebulous terms that aren't easily defined!).
WRT bullet construction/type, the literature on the formulas does usually (and explicitly) state that suitable bullet choice is assumed (i.e., you're using the right type of bullet for the application).
Shooting a bunch of different game with different bullets would be the best way to go, but there's no way I can go up north and shoot a bunch of bears, lol. I have done the next best thing, as others recommended, and that is to talk to folks that have. The polar bear protection folks I know (who work with problem bears, do guarding services for fieldwork crews, film crews, etc.) generally carry nothing smaller than a .375, and many prefer a .416 or .458 (exactly as Bigeasy suggested). One important suggestion I received from those folks is to check out the 35 Whelan in a pump-action or dependable semi - the advantage to a pump is that most researchers are already familiar with the action from their training programs using Remmy 870s and slugs. The advantage of a clean dependable semi is obvious - no one will short-stroke in an emergency situation. A recent article actually used the Wooters formula to conclude that the Whelan was the most efficient cartridge out there with respect to the amount of powder burned (or something like that).
I have been messing around with all four formulas, using ballistic info from the Big Three ammo companies only (most readily available, especially in remote areas, and the average researcher doesn't reload). I certainly wouldn't rely solely on the results to choose a caliber, but the results are instructive nonetheless. For example, until you get up to a .338 Win Mag, there is no real improvement of a rifle over a 12 gauge (i.e., 12 is just as effective as a 30-06 - again, let me stress, this is based on the formula results ONLY, I KNOW a 30-06 could be an effective bear killer at close ranges, but what I am saying is that it doesn't provide enough of a close-range advantage to justify buying one solely for bear protection if you have a dependable slug gun).
Personally, I'm now in the market for a decently-priced used 35 Whelan or a .375 H&H. A .338 Win Mag is also a possibility, I'm on a limited budget and I like the thought of getting something a little more versatile - I can use the Whelan or 338 for moose hunting, if I show up at moose camp with the .375 I'll be laughed out the door (we generally hunt moose with .303, .308,. 30-06, etc., which, interestingly enough, are way too small for moose according to all the gun writer "experts", I guess no one told Newfoundlanders that we're killing all our moose with "deer rifles", lol).
I have read alot of Kevin Robertson's work, but not The Perfect Shot (yet, it is on my list of books to purchase, along with Boddington's updated Safari Rifles).
Thanks for all the comments folks! regards,
Jeff