Does the Munsell system account for the Helmholtz-Kohlrausch effect?
No. The Helmholtz-Kohlrausch effect is an anomaly in the Munsell system. A gray at value 5 will look darker than a high-chroma color at value 5. At some point in the process of defining the Munsell system and renotation, it was decided that value would be directly related to luminance and that created this issue. It is best to think of the Munsell hue, value, and chroma scales as three independent scales, rather than as a three-dimensional space to avoid this issue. In other words … only compare value when hue and chroma are constant, etc.
