With the rise in the use SLRs to record video as well as the capabilities of simulated ISOs, the question has to be asked if ISOs really do link perfectly with noise levels?
Andrew Schär put together this demonstration after reading a document calling for the use of ISOs that are multiples of 160 when shooting video with his Canon DSLR, which prompted him to test just how much the simulated ISOs in between full steps make a difference. Using his Canon 60D, he recorded a full range of ISOs, and found something that's pretty different to the assumed proportional relationship between ISO number and noise levels.