I do not yet have a thorough understanding of the Zone System (working on "The Practical Zone System" as it applies to both film and digital) so I hope I'm not thread-jacking or muddying the waters but...
It seems to me that the process is nothing BUT variables. You don't take the manufacturer's ISO rating, but you do take a "standard" developer/time combination to run your initial tests to determine the ISO for your particular equipment/meter. I guess I don't understand why that particular variable gets arbitrarily nailed down.
As you can see, I've never been shy about running my ignorance up a flagpole if the end result will be learning something.
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