Ralph,
This is the way I understand it:
The ISO film speed depends on the material, the developer, and a standardized process i.e. in ID-11 Delta 400, processed per Ilford instructions exactly, is ISO rated at 400. If Microphen were the standard developer Delta 400 might have been ISO rated at 500 and called Delta 500. If Perceptol were the standard it may have been called Delta 250.
Once the film/developer/process combo is defined, modifying the process; time, temp, or agitation, re-defines the contrast index the film is developed to, n-1, n+1, n+2. More developing, more contrast, less exposure latitude, and vice versa.
The big effect is on the highlight end of the curve but the shadow end changes a bit too. An n+1 process might bump the film rating to a 1/3 of a stop, say from 400 to 500. Using n+2 might bump the rating from 400 to 640.
Where shadow details pick up and highlight details end is defined by exposure placement within the contrast range a specific film/developer/process combo can create.