You can always host the file on something like filebin.net and link it here. Once you’ve spent a little time here on the forum you’ll eventually be able to upload stuff and add more links to posts (it’s an anti-spam measure).
To have a neutral background for better orientation when developing an image: gray, because it is the middle of all colours, and 50% Gray, because it is the middle of black and white.
And the colour of the background should really not be influenced by the working or output profile of the opened image, that would be spooky…
At most by the display profile, but that is the idea of the display profile.