>>3150614I'm no scientist but here is my understanding and I could be wrong
think of your sensor as a bunch of solar cells, as particles of light hit a pixel it generates a voltage and the amount of voltage generated determines light and dark. the sensitivity will be determined by a lot of limiting factors from pixel size (how much can make it to each pixel), how that voltage is amplified to a usable value (CCD vs CMOS) to the processor (how that value is interpreted)
the sensor does not inherently see colour hence the bayer pattern
film is probably more complicated
film DR in B&W will come down to the emulsion, ISO speed of that emulsion, ISO that the emulsion was shot at (the true ISO can and is often different than what is listed), contrast filters used during shooting, what chemistry is used to develop, the temperature of the chemistry, the dilution of the chemistry, the amount of agitation during development, the frequency of agitation during development.
Printing is another story.
