If you calibrate your film speed to whatever meter you want to use, then this discussion becomes mute......L
The discussion is somewhat mute because LF shutters, in 99% of cases, are not set with EV values. The f-stop & shutter speed combinations of the Pentax meter are OK at all ISO settings. The issues would be if you are using the Pentax meter to set the EV value on your Rolleiflex E (not allowed discussion here) and you forgot that the Pentax EV values are referenced always to ISO 100.
Proper notation would be 12 EV_100 equals 14 EV_400. _100 denotes subscript.
I have my Sekonic 508 always in EV mode. I like the equal spaced EV scale much more than the weird log scales. I’ve also learned that digital cameras calculate in APEX, which translates shutter speed, aperture, and sensitivity into equidistant stop increments as well.
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