Gray cards used for exposure are not 50%. I believe they are 18%. whiBals are designed to set white balance, not exposure, and they are a bit lighter because they obtained better results in terms of spectral neutrality that way. I think they are around 12%, but I can't find the documentation. To make the cards spectrally neutral, they keep the a and b Lab channels close to 0. It's explained here:
http://michaeltapesdesign.com/whibal.html
Lightroom adjusts for WB by setting pixels from the card to even amounts of R, G, and B. I looked at a few of mine, and they were in the range of 72-74, depending on the image.
Note that in the example I gave above, the pixels representing the card were roughly 3/4 of the way from left to right in the histogram. That reflects the amount of illumination on the card. It could be located elsewhere, depending on the image and exposure.