There are several different kinds of photoresists.
The precoated boards you can buy from Bungard etc. are "photopositive". Areas exposed to UV light will be washed away during the development process. So the copper traces, pads, texts usw are black on the film. Everything else is transparent.
I did a lot of PCB boards using that technique. (With inkjet printer on special foil)
Usually NaOH solution is used. Strength can be looked up in datasheets and tutorials.
The company "Kontakt Chemie" offers a spray-on positive lacquer that works the same but can be sprayed on boards/materials that have no coating. It is called Positive 20 and i also used it for RF boards where the base substrate is not available with coating.
Industrially, a negative tenting-resist is used. Thats a thin photosensitive foil that is hot-rolled on the already drilled and plated-through board. There the whole thing is inverted. The UV light hardens the parts that should remain after developing.
I also used this resist for my later boards. There may be other techniques in industrial PCB manufacturing, but i do not know all of them.
I do not think it is possible to create tonal transitions with those resists. Either it stays on the board or it is removed.
But i think one could print out the films with half-tone patterns and etch them in copper