And instead of proclaiming it as tosh and leaving it at that why not educate us all with the real facts so I can be sure not to make the same mistake he has
Lets start at the beginning then
I believe there are/were two terms for 'proof' used for drinks, which differ slightly.
The 'degrees proof' value of a spirit was originally defined using the point at which gunpowder would still light when soaked in the spirit.
If the gunpoweder would still light, the spirit was said to be '100 degrees proof" - if the gunpowder didn't light, then the spirit had been 'watered down' and was less than '100 degrees proof'. I think it works out that '100 degrees proof' is what we commonly call 57% (ABV).
Basically 'degrees proof' is 'ABV*1.75'.
I think the Americans then decided to use 'proof' defined as exactly 2*ABV. So '100-proof' is 50% ABV. And this is what most people refer to today when speaking about 'proof'.
So 57% (ABV) = 114-proof, and this would (apparently) be the strength needed to ignite gunpowder succesfully. But remember this definition of igniting gunpowder came from as far back as the 1700's - so is unlikely to give an accurate measure of exactly when a spirit first becomes flamable.
The main variable that affects this test is temperature.
Many spirits can be ignited easily if warmed up slightly. This is because the ethanol (alcohol) starts to evaporate and the vapours are then readily flammable.
I think the closest answer you can get is to look at the 'flash point' (the lowest temperature where a liquid will evaporate enough to form a combustible concentration of gas) for alcohol (ethanol).
At 50% ABV Ethanol has a flash point at about 24C
At 40% ABV you'd need to heat it to about 26C
At 30% ABV would need about 29C
This seems to fit in quite nicely with my experience of igniting alcohol, so while the sources may not be entirely correct - it does seem plausible
http://en.wikipedia.org/wiki/Alcoholic_proof
http://ask.metafilter.com/95484/At-what-proof-will-spirits-burn
http://www.engineeringtoolbox.com/ethanol-water-d_989.html