Scanning Colour Negatives: Raw or Not?

Some think the optimal way of scanning colour negatives is to minimize editing intervention at the scan stage by scanning exactly what the scanner produces unaltered, then opening the image in Photoshop, converting it to a positive and making other adjustments as needed. Stated advantages of this workflow are that no data gets altered or destroyed on the way to Photoshop and there is no need to bother about selecting and possibly re-configuring conversion profiles in the scanning software appropriate for the brand of negative film one is scanning.

Link: Scanning Colour Negatives: Raw or Not?