Not before the IDT, but it does need to be applied to linear ACES data. That means if you apply it in an OFX DCTL node you would need to sandwich it between an ACEScct-to-ACES node and an ACES-to-ACEScct node.
Not before the IDT, but it does need to be applied to linear ACES data. That means if you apply it in an OFX DCTL node you would need to sandwich it between an ACEScct-to-ACES node and an ACES-to-ACEScct node.