Going one step further but only with reference to my early Sigma cameras, the ISO selection can be ignored too, because they are true ISO-less cameras. A true ISO-less camera does no analog amplification in-camera. In other words, the captured raw data is not changed by the ISO selection. So, there is absolutely no difference between the the two following actions (in terms of raw data), all other things being equal:
Shoot at ISO 400 and expose for 0 EV.
Shoot at ISO 100 and expose for -2 EV.
The ISO setting is passed to the raw converter as meta-data and an appropriate multiplication is done during conversion.
Nice and simple, just the way I like it . .
