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TLDR: sRGB.
For more complex errors in rendering assumptions, consider roughness. Lambertian lighting assumes surfaces are isotropic, i.e., the same from all directions. Brightness is the cosine of the angle to the light source. It’s why a lot of old renders look like smooth plastic. To my knowledge, Oren-Nayar was the first model to get diffuse brightness right, by looking more like chalk.