The answer appears to be:  sRGB, the color space to which gimp defaults
(unless you've specified another color space?).

The formula for converting sRGB levels to relative luminance is in the sRGB
spec.  A table of the Levels and their corresponding relative luminance
is here:

This is very close to gamma 2.2 (a logarithm?), varying only slightly
for the sake of invertable binary math.

"I would believe only in a God that knows how to Dance." - Nietzsche                                 Guns save lives.
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