I understand that DNG and ICC profiles are different, Chris. The point being that some people claim ICC profiles are better, some say it shouldn't make a difference. So really it may just provide the opportunity to compare. The gamut shouldn't be an issue, I don't think. If the same target is used in both cases then it really should come down to the methodology of creating the profile and interpolating between the colours that aren't in the target. More colour patches should produce a more accurate profile or perhaps a more complete profile is another way to look at it with fewer errors in interpolation, the fewer patches should be able to be used to compare the two different profile types on the same basis. The biggest issue comes in that, I don't think, there's away to use both profiles inside the same software. ACR and LR don't make use of ICC profiles. DxO does but I'm not sure it can use DNG profiles. In that case, there may be some differences due to the way both software applications deal with things such as demosaicing.