Whilst a number of people will say that beekeepers did not formerly insulate the top of their hives, it is of note that the old Irish CDB hive (Congested District Board) was designed specifically for the wet Irish Climate and in its winter configuration provided a double wall to protect the bees. The 'lift' was intended primarily to take section crates and was intentionally sized to allow insulation to be packed around the section crates - usually a hessian sack stuffed with sawdust, chaff or straw. CDB hives also had a piece of mesh set into the floor for ventilation - just like some of the older heather floors.
If you read Digges he makes reference to quilts in the original sense - ie a piece of hessian overlaid with fleece, or a bag of chaff/sawdust etc. (Very similar to the Warre principle of using a sised piece of hessian) Digges also refers to the use of what we would now refer to as a follower board to reduce the internal size of a hive and if i remember correctly, to fill up the void with some sort of packing. A good colony will survive the winter without additional insulation but by providing some additional insulation you are helping them along a wee bit.
Kingspan or some other commercial insulation board is going to be a lot better than a bag of straw.... Beekeepers have to make their own choices and on a personal level i go with top insulation and an OMF