Fujifilm, and all other Japanese brands are members of CIPA, The Camera & Imaging Products Association, a Japanese trade organization.
CIPA sets standards and the members their members agree to follow.
For still-camera, light-meter calibration CIPA members may use either the,Standard Output Sensitivity method or Recommended Exposure Index method.
These meter calibration methods are not identical.
We think of the meter calibration as ISO because the meter tells us (or the camera) what to do for a given ISO setting. At base ISO the meter predicts when the brightest regions will exceed the sensor's full-well capacity. Above base ISO, the meter predicts when the amplified analog signal levels from the brightest regions will exceed the maximum DC voltage capacity of the analog-to-digital converter
DxO uses a completely different measure, the saturation based sensitivity method. This has nothing to do with the meter calibration. It actually reflects measures the sensor's average full-well capacity. SO far DxO has decided to test XTrans sensors.
To make matters even worse, ISO, The International Organization for Standardization defines and measures meter calibration completely differently than CIPA and DxO. And ISO has several approved methods and standards ISO members may use.
If Fujifilm is not following either CIPA guidelines then perhaps:
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o CIPA is an ineffective organization because they should fine Fujifilm and then throw them out of CIPA. This means all the other Japanese camera brands are throwing their money away by maintaining participation in CIPA
o Or, Fujifilm is bribing CIPA
o Or, Fujifilm controls CIPA politically and the other Japanese brands have no influence on CIPA enforcement
o Or the other Japanese brands don't care and have not complained to CIPA
However, Fujifilm is doing itself a disservice by creating the impression they are cheating or misleading customers even if they actually adhere to one of the CIPA standards. And, they also making life difficult for people who use hand-held meters. This seems unnecessary to me.
I wish Fujifilm would use the meter calibration methods other CIPA members use.