By "ideal values" I meant the values for the color checker patches programmed into the DNG editor and used by the color checker profile wizard.
My understanding of what the DNG wizard does is that it reads the input values from the color patches in the loaded image, then creates a transform intended to map the input values to the values programmed into it for the patches. I'm not doing any manual tweaking of the control points so whatever is created by the wizard is what's in the created profile.
Yes, that's right. If you build a single-illuminant profile in DNG PE, the target values used by DNG PE are from a set of averaged ColorChecker charts with adopted illuminant of D50. If you build a dual-illuminant profile in DNG PE, the illuminants used by DNG PE are A and D65.
Then in ACR I apply that profile to the same input image of the color checker. I expected that the output of the transform would be very close to the values for the patches programmed into the DNG editor. Is that not the case?
They should be visually close, yes, at default ACR settings. (But not numerically close. The readouts in ACR are different from the readouts in DNG PE.)
As I asked earlier, are the values for the patches that the DNG editor is trying to achieve by the profile transform available anywhere? The reason I ask is that when I compare the Lab values in the ACR application in ProPhoto mode to the published values for the color checker, they don't match numerically and are visibly different.
They'll be different numerically & visually from the ideal values because of the default tone curve rendering and black subtraction that ACR applies, which adds contrast and modifies saturation (as Sandy noted, above). The published ideal values assume no additional rendering is done. If you want to get a closer match, you would need to turn off the default ACR rendering. That is done by setting Brightness, Contrast, and Blacks to 0 (instead of 50, 25, and 5) and settings the point curve to Linear instead of Medium Contrast.