It would give you information on how you could vary exposure (or ISO setting) to get maximum SNR without unwanted highlight clipping. The recommended exposure for an ISO setting in a camera is just that exposure for which the default conversion parameters would create an image with normal, expected "lightness". Most cameras can take more exposure than that without highlight clipping in raw mode, and then you can pull down the lightness in the converter, and the tones should look the same as if you didn't give the extra exposure and pull the lightness down, but with less noise and less potential artifacts in deep shadows.
So, with your camera set to ISO 100, you may be able to expose for ISO 40 with the ISO 100 setting, which will give you 1.33 stops less read noise, and 0.67 stops less photon noise.
The question of how much extra exposure you can give depends on the subject matter. If it is a black cat on a black couch that isn't glossy, then you might be able to expose the ISO 100 setting for ISO 16 or 10, with a single exposure.
Some converters do unwanted strange non-linear things when you play with their lightness-related sliders, though, so you need to make sure your converter can handle it. It would be theoretically possible to make an app that takes raw files and scales down the values and puts them in a DNG, so that the converter itself doesn't have to do the lightness pull-down, but I don't think anyone has done so. It is a shame when the first lightness-related slider in a converter isn't a simple linear scaling slider for the raw input, and any shoulders or knees or gamma applied separately.
At any ISO, every stop you can increase exposure decreases read noise by 1 stop, and decreases photon noise by 1/2 stop, relative to signal. You usually only have that luxury in situations where you can do that at base ISO (or the base of a higher dual-conversion-gain range of ISOs) If you have a very-high-DR scene, then you also keep your shadows away from black, which means less of a chance that you get that magenta or green tint that some conversions cast in deep shadows.