Every camera has a tonal value that is not a debate, I was surprised at how easily the 12mp CMOS blew out on the Pentax models, and how much better it is on the Nikon ones (at various price points)
The only adaptive element to Nikon is ADL which is DRO done "right"
If you use the Nikon software it can read this in raw and apply the compensation to give images the look of your jpegs, if you use ACR this does not happen.
It's not a forced manipulation though