I'm willing to accept that I might be wrong in various ways. But I'm not sure that what you have said particularly addreses where I might be incorrect.
You appear to be saying that we ought to scan without using the scanner's software 'corrections', such as level adjustments and so on. And that by tricking the scanner into thinking it is scanning a transparency, it will cover a wider density range. This is, of course, perfectly possible (and advisable) without setting the scanner to scan as a positive transparency. Simply disable all the software filters and most scanners will scan the image equally, regardless as to the media being used. And, if scanning black and white negatives as 48bit colour, I would say that all bases are being covered.
Moreover, as has been stated by a few people upthread and elsewhere, scanners ('real' or otherwise) seem to work the same way, in that they scan as positives and then 'invert' as neccesary, automatically. That being the case, I'm still yet to see any evidence that scanning negatives as postiives gives any advantage. On the contrary, it seems to be double handling.