Understood about the comparison between sampled and published values. I'm not trying to do that. But if one were going to do that, the best way to try and compare the values would be to set the curve to Linear in the Tone Curve tab of PE. Right?
There are a couple of ways to do this.
One way is to leave the Tone Curve tab of PE alone (unchanged), and instead set ACR's Brightness Contrast, and Blacks (in Basic panel) to zero, and also set ACR's Point Curve to Linear. Thus, when you apply your color profile, you are performing the color adjustments, but turning off ACR's default tone curve rendering.
Another way is to do as you mentioned, i.e., set the curve to Linear in DNG PE's Tone Curve tab. Then in ACR, you would need to set Blacks to zero, and leave Brightness, Contrast, and the Point Curve at their respective defaults of 50, 25, and Medium Contrast.
In case you're wondering why: ACR is set up so that ACR will produce the profile's embedded tone curve, at ACR's default curve settings. ACR's default curve settings are Brightness, Contrast, and Point Curve = 50, 25, and Medium Contrast (respectively). If you've set your profile's embedded tone curve (via DNG PE's Tone Curve panel) to Linear, then that's exactly what you'll get at these ACR defaults.