Need to double check after the weekend, but I'm indeed quite sure they are the same. Dcp tool and my software says the same :-). I've looked at various profiles bundled with the dng converter.
so any specific camera in mind ? you looked through many, so you can give an example...
here is D800e for example from dcptool :
<ForwardMatrix1 Rows="3" Cols="3">
<Element Row="2" Col="2">1.083800</Element>
<Element Row="2" Col="1">-0.294500</Element>
<Element Row="2" Col="0">0.035900</Element>
<Element Row="1" Col="2">-0.129600</Element>
<Element Row="1" Col="1">0.887500</Element>
<Element Row="1" Col="0">0.242100</Element>
<Element Row="0" Col="2">0.071400</Element>
<Element Row="0" Col="1">0.169200</Element>
<Element Row="0" Col="0">0.723700</Element>
</ForwardMatrix1>
<ForwardMatrix2 Rows="3" Cols="3">
<Element Row="2" Col="2">0.969000</Element>
<Element Row="2" Col="1">-0.167900</Element>
<Element Row="2" Col="0">0.024000</Element>
<Element Row="1" Col="2">-0.289600</Element>
<Element Row="1" Col="1">1.016800</Element>
<Element Row="1" Col="0">0.272800</Element>
<Element Row="0" Col="2">-0.053000</Element>
<Element Row="0" Col="1">0.306100</Element>
<Element Row="0" Col="0">0.711100</Element>
</ForwardMatrix2>
OR Olympus E-M1
<ForwardMatrix1 Rows="3" Cols="3">
<Element Row="2" Col="2">0.648800</Element>
<Element Row="2" Col="1">0.002200</Element>
<Element Row="2" Col="0">0.174100</Element>
<Element Row="1" Col="2">0.034400</Element>
<Element Row="1" Col="1">0.768100</Element>
<Element Row="1" Col="0">0.197600</Element>
<Element Row="0" Col="2">0.117700</Element>
<Element Row="0" Col="1">0.446200</Element>
<Element Row="0" Col="0">0.400500</Element>
</ForwardMatrix1>
<ForwardMatrix2 Rows="3" Cols="3">
<Element Row="2" Col="2">0.641900</Element>
<Element Row="2" Col="1">0.002100</Element>
<Element Row="2" Col="0">0.181100</Element>
<Element Row="1" Col="2">0.054600</Element>
<Element Row="1" Col="1">0.635100</Element>
<Element Row="1" Col="0">0.310300</Element>
<Element Row="0" Col="2">0.175000</Element>
<Element Row="0" Col="1">0.274100</Element>
<Element Row="0" Col="0">0.515200</Element>
</ForwardMatrix2>