OK, here’s the secret: there’s no secret.
When it comes to putting black-and-white film on a scanner, there’s no voodoo involved. It’s just physics. Simple physics that are refreshing after wresting the grizzly bear that is C41 colour film. Shooting photons through an emulsion and catching them on the backside is precisely what’s on the menu here. The only metric we’re dealing with is density, after all.