seams were metal comes together (overlaps each other), holes at bottom of the walls, were walls meet roof, getting these places sealed up, so mice and other rodents do not get in, along with getting a seal proof from wind itself.
hard board insulation, plus spray foam, plus metal / foil insulation tape, can add up pretty quickly.
higher R value in ceiling vs walls, but making sure ya get all the cracks filled in and keep wind blowing in can be a big issue as well.
you may be limited to what you can use, when it comes to local building codes. some stuff may require an actual inside covering of some sort. while other full spray on coverings may not.
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i do like the double sided foil hard board insulation. acts kinda like a radiant barrier to reflect heat back into building (during winter) and reflect heat out of shed during summer.
if you can afford it get highest R value you can. it makes a huge difference. with a pole barn, and having a gable ceiling, your roof is going to need get up there in R value. along with say some ceiling fans or blowers to move air around.