Yes, this is “technically” correct.
As mentioned several times on this forum, I would not recommend to invert the Output Transform when importing textures.
Here are a few links:
- Do we really need to use Utility-sRGB-Texture for Textures instead of Utility-Linear-sRGB ? ( Too Dark Issue )
- OUTPUT SRGB or UTILITY SRGB TEXTURE?
- Why exactly shouldn't we use Output - sRGB for converting linear sRGB textures?
- Understanding the sRGB-Texture IDT - taking an image from the "screen" into the "scene"
- sRGB Textures to ACEScg
- Utility-srgb-texture too dark
- New filters for rendering ACES in Substance Painter - #12 by Thomas_Mansencal
Regards,
Chris