I don't have a gray card. As an imperfect substitute, I held my hand (Caucasian skin tone) 2 inches from the light meters (hoping to cover the entire field of view), trying to keep the same angle relative to the ceiling light in my office. In that setting, the Luna Pro F meter in reflected-light mode and the phone light meter gave identical answers, within the margin of error: The phone app flickered between 1s and 2s exposure, while the Luna Pro F gave me a reading of 1.5s ---- all at F/16, ISO 200.
Just for reference...another rule of thumb to keep in mind: The palm is -- generally speaking --
about +1EV compared to an 18% gray card.
My own palm has measured up to +1.3EV compared to an 18% gray card, but today it is +0.8EV brighter...IOW it too is somewhat variable.
And the reading with an incident meter also can be somewhat variable: it can measure somewhat differently at different times and depart from the Sunny 16 approximation 'rule of thumb' even with the meter facing the sun directly (which is not the way to use it). I note you have the hemisphere pointing straight up in your illustration of post #65...not right. It should be held horizontally and facing where the lens of the camera will be -- and that specific (vertical) angle will vary the incident meter reading as you rotate horizontally 360 degrees. This taken from one of my own posts years ago...
posted June 23, 2021
"1. Just now I metered with my handheld Minolta incident meter (ISO 250, 1/250 shutter), held perpendicular to the ground (as if aimed to the camera lens), and as I rotated the meter 360 degrees I detected readings between f/11 +0.1EV to f/11 +0.7EV at 1:30pm on a birght cloudless sky at 38 degrees latitude. So here right now, Sunny 16 would be underexposed by -0.3EV to -0.9EV! Color transparency would do fine, but color neg would be getting into the possibility of 'muddy color' in the shadows.
2. One hour later, I metered with my handheld Minolta incident meter (ISO 250, 1/250 shutter), held perpendicular to the ground (as if aimed to the camera lens), and as I rotated the meter 360 degrees I detected readings between f/8 +0.6EV to f/11 +0.9EV at 2:30pm on a birght cloudless sky at 38 degrees latitude. Deviation from Sunny 16 got even greater, by -1.4EV at one side, but better at -0.1EV at the other extreme.
Many things about photography are
not absolute.