Is there experimental support for John Perry's "Theory of Structured Procrastination"?
In short, no. Perry's essay is amusing and compelling, but incomplete. Procrastination is an epiphenomenon of motivation, an active area of research which has some models relevant to the study of procrastination, such as:


Hyperbolic Discounting
Temporal Motivation Theory
Rational Choice Theory
Expectancy Theory


Perry emphasizes task importance as the metric that keeps a task unfinished and at the top of a structure procrastinator's to-do list. The truth is more complicated and not an entirely resolved area of research. Delayed gratification, immediate discomfort, and the procrastinator's prediction of probability of reward are some of the additional factors that determine which task a structured procrastinator will work on at a given time.

Over time, the least-desirable tasks often remain unfinished, seem increasingly important, and thus move to the top of the to-do list.

References


  
  Laibson, D. (1997). Golden Eggs and Hyperbolic Discounting. Quarterly Journal of Economics 112(2): 443–477.
  Steel, P., König, C. (2006) Integrating theories of motivation. Academy of Mgmt. Rev. 31(4): 889-913.