What variables that are being ignored or misunderstood are you referring to?
Variables that I can think of:
1. BW versus colour, the base of the red layer is already dense, 1 stop or about .7D. Does the exposure of the scanner allow for this. (or is it even necessary for the particular negative)
2. Does the scanner have sufficient resolution, film does not record intensities on a linear scale, is there sufficient bit depth and accuracy where it is needed. This is particularly relevant for a negative.
3. CCDs are not perfectly linear or noise free over the entire scale, they have a noise floor.
4. How the film itself responds to greater exposure.
Your scanner when operated correctly, may well be very capable of giving good results with dense negatives. Just saying
