It isn't really though. The idea that somehow we're testing for all the other variables and differences between our process and Kodak's or Ilford's, is mostly myth.
1) In order to test for the other "stuff", the speed evaluation methodology should at least be consistent. But it isn't, so right off the bat, unless you understand basic sensitometry, you invariably misinterpret the results and come to erroneous conclusions. In the Zone System you look for the speed point 2/3 stop further down from where that density is in the ISO criteria (and there is a reason for this). That's really all the Zone System EI test tells people (except they don't know it, so they think they've discovered something about the film or their processes). Any test of deviations arising from our own stuff would have to start on that basis.
2) Regarding the other noise in our personal processes, unless you test every shutter speed on every lens at every aperture under every kind of light, you're not really calibrating anything
3) The typical Zone System test excludes flare, which under normal shooting conditions will change where the shadow to midtone subject luminances fall relative to where you place them, and the lowest values (ie the EI speed point) move the most. So, the idea that personal Zone System and EI tests somehow account for actual photographic conditions vs "lab ratings" is false.
4) People tend to view ISO speeds as some sort of scientific (or marketing) tool too far removed from actual photography to be of use to "serious photographers". In fact ISO speeds are rooted in tone reproduction and print quality - the very thing Zone System users are supposedly into.