There is always much confusion when it comes to Linear Color Workflow in ANY 3D application, and in Maya it is not with good reason.

Here James Whiffin does a fantastic job to break down and provide some great examples as to what is actually going on by comparing the same sRGB image, and linearly corrected image in After Effects showing the values and explains what looks correct may not actually be correct in the case of the sRGB image.

…Working linearly is one of the most misunderstood, confusing aspects of computer graphics for all artists, new or experienced…

James shows how to set up and work with correct linear color workflow in Maya explaining gamma correction and noting the different issues that may arise when rendering or compositing. Check out the tutorial for Correctly Setting Up a Linear Color Workflow in Maya here.