This is one of the reasons I am cautious about roof racks (the other is because they are, IME, a PITA to use).
Lets take a 4500lb vehicle with a static CG height of, say, 30". Then, add 400lb at a height of 76" (assuming most offroad SUVs put the base of the rack at over 6ft). That raises your CG by almost 4"! If I did this to my rig, the above lean tolerance numbers go down to 42 and 38.5ish degrees, or essenially a 10% decrease in rollover resistance.
I built a rear swing-out tray, and am about to attach a tow hitch to my front bumper so I can build a small, elevated rack for a single heavy item like a mid-sized plastic box (that fits between the headlights). Between the two (and my cargo drawers), I anticipate zero issues carrying anything I would need for the camping we do, will maintain easy access to my stuff, and won't dramatically affect CG or gas mileage like stuff on the roof.
*edit*
Of course, all this math assumes a 100% stable platform. Once you start adding suspension sway, rocking, shifting soil, low-pressure tires, etc, these numbers probably go down a bit. Still, I think a careful driver could easily get within, say, 25% (about 10 degrees) of these theoretical lean angles without major concerns. For me, that would put me around 33-35 degrees as my safe limit, which is actually pretty close to
@madcratebuilder 's instincts :) .