When you take sRGB and apply an inverse gamma curve to it you end up in linear light space. Is that what you're referring to? The choice of the inverse gamma

When you take sRGB and apply an inverse gamma curve to it you end up in linear light space. Is that what you're referring to? The choice of the inverse gamma curve you're using is a choice with no single answer depending on how you intend to map that linear light onto...whatever it is you're doing. The obvious one is to use the nominal gamma of 2.2. That may or may not make sense depending on your display technology and what you're doing.