??
Here is some reality. Not theory, not argument. Measurements.
The main thing that distorts CdS cell readings is temperature. The current going through the cell will cause it to heat up on higher light levels. That will give an error. The old meters using these cells, including the Science and Mechanics meter I showed, used a mercury cell, which gives 1.3 volts, and gives less heating than the DMM will, which likely uses a 5 volt reference. This will give almost twenty times the heating as 1.3 volts. If I watch my meter when the enlarger is turned on and full aperture, which is where I make all my measurements, the resistance will go up constantly at a slow rate. If I then put a dense negative on the sensor, the reading will go up to the higher readin quickly, but then gradually go down as it cools off with the lower current. This happens more quickly when used under an enlarged negative, since the sensor is open to air. So my normal technique was to turn everything on and read reference value first quickly before heating occurs. This is the sensor looking at the lens with no density. Then I place the dense material on the sensor and the autorange function kicks in and changes the read to the MOhm scale. I then need to wait about 15 seconds for cool down. A better way now, with the help of Sharktooth, is to read the low density first and to not wait very to do that, then remove the dense material and wait only about second before taking the reading. So I can put the resistances in the calculator directly then press LOG. This method gives most accuracy. The way you measured, those conductances relate to much higher current levels than I see, so you would need to quickly make the measure, than turn meter off for cool down, or use a small fan to help cool the sensor.
De-soldered temporarily the CdS cells from two enlarger light meters: a small Ilford "wand" and a larger Philips one. Put them on the baseboard, connected to an ohm-meter. EL-Nikkor 50/2.8. Stepped through the f-stop clicks, recorded resistance values. Light intensity is normalized to the smallest value (smallest aperture), so values are 1, 2, 4, 8... Compute conductance as inverse of resistance. Plot.
Maybe you could have shared the meter readings on those meters over the same range.
Below: blue line and dots: measurements. Red line: linear extrapolation from the values at low light.
Would you measure your negatives with such a sensor?
From you charts, your enlarger puts out a lot more light than mine, and the CdS cell is much larger and lower impedance than mine? Also, regression lines are normally drawn to minimize errors, not maximize them. I could easy draw lines through those points that show less error from linearity. Oh, I forgot this is reality and not theory. Yes I would, I have, and will continue to use such a sensor. Also more correct to have increasing values on X-axis, not reducing values.
Note: I did this for the sake of accuracy of information on the forum. Now anybody can have his/her own opinion. I'm done with this topic.
Looks to me like someone trying to prove a point using bad science. The second largest source of error for CdS cells is the so called memory effect. Both the very large heating effect and the large memory effect are the same or very similar at a given time, so tend to cancel out in a ratio. It is a bit of a kluge using the DMM more than the CdS cell, but with care it works well enough.
Plot for the CdS cell from the Philips device.
Plot for the CdS cell from the Ilford device. I forgot to measure the last point.