Setting the gamma to 2.2 in the Colour Mapping options* is only for when your outputting to a non-linear format such as JPG. If your rendering to EXR then you want to leave it at 1.
*Exception given to having the “don’t affect colours” option on - which doesn’t apply any colour mapping to the final image. But I don’t use that option and I don’t know enough about what it’s doing to comment on it.
If you leave the gamma at 2.2 and bring it into Nuke as a linear EXR then all you are doing is doubling up your colour transforms (which is bad for the image) and your confusing what should be a very simple workflow.
Here is a simple setup between Vray and Nuke using a constant shader set to 0.18 (mid-grey). Both the Vray and Nuke viewers are set to an sRGB lut and I’m rendering to an linear EXR. It’s simple, easy to understand and is technically correct. If you pre-linearize or add the extra attributes to your file nodes - as Panupat suggested - in order to linearize the texture during rendering then you don’t need any gamma nodes (or mention of gamma) in your scene whatsoever.



, however When you do not use BIG(bitmap input gamma), the RAM usage is less compared to when you add BIG with a value of 1.0 to the HDR image.
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