Setting aside the issue of gamma encoding for the moment, does anyone here know what sources of noise dominate in scanner sensors?
Diversion on the physics/electronics/mathematics of noise. In optical systems there are, in general, three main types of noise to consider.
The first is thermal noise (also called Johnson noise) which arises from thermal motion of electrons within the sensor. It follows a Gaussian distribution. It's value is independent of the signal level.
The second type of noise is shot noise. It arises from the randomness of the arrival of photons, and it follows a Poisson distribution, although at high numbers of detected photons its distribution is nearly indistinguishable from Gaussian noise. The magnitude of shot noise increases with the square root of the signal (assuming the signal is proportional to the number of photons), and the relative magnitude (i.e. the value of the noise compared to the signal level) varies one over the square root of the signal level.
The third type of noise is sometimes called pink noise or flicker noise. It tends to dominate if the time scale of the experiment is very long. I am going to ignore it in this discussion.
Shot noise and Johnson noise are generally uncorrelated, i.e. the fluctuations in one noise source are independent of the fluctuations in the other noise source. Under those conditions the variance (a statistical term) of shot noise and the variance of Johnson noise are additive. The standard deviation of the combined noise is the square root of the combined variances. This is a rigorous result from statistics that applies for nearly all combinations of noise sources. (For example, Poisson noise combines with Gaussian noise in this manner.) This has the implication that at very low signal levels Johnson noise dominates, and the noise is almost independent of signal level, but at high signal levels shot noise dominates and the noise is closely approximated as varying with the square root of the signal level.
So, in a CCD sensor what is the dominant noise source, Johnson noise or shot noise? One could break this down into smaller questions. Does Johnson noise typically dominate at low signal levels? How high does the signal need to get before shot noise dominates? My guess is that Johnson noise dominates at low signal levels in a typical scanner. My rationale is that astronomers often use CCD sensors, the same type of sensor found in scanners, and they often cool their sensors to reduce Johnson noise. There would be no need to do this if Poisson noise were dominant at low signal levels.
All this has the goal of better understanding what is limiting scanner noise performance, which can in some cases make it possible to do a better job of mitigating the noise, and more importantly it can help one understand how the dynamic range of the scanner plays into the noise performance of the scanner.
By the way, photo multiplier tubes, such as found in drum scanners, have a type of noise called "dark counts". It is extremely low in most cases and can usually be ignored unless the signal level is extremely low.