Have a look at What to Expect From Negative Lab Pro
I observe that converted images can look different depending on WB and crop settings. I found that sometimes, it’s beneficial to NOT white balance a negative or to crop things off that contain exceeding amounts of dominant colours or tones.
For ease of use, NLP can be used like a contact sheet: It reveals what’s in an image, but it’s not necessarily the targeted rendering. And while many things can be corrected with NLP’s tools, other tools exist that can be needed, so why bother correcting with NLP - if a positive copy has to be created sooner or later anyways?
Imo and (all) things considered, what we do and how we do it is more of a personal taste/choice- than a “right thing to do” decision.