As far as I recall, I’ve always converted to 32-bit floating point linear precision on import automatically and the review image looks normal as expected.
But now when I ‘Export as …’, if the precision is linear then the exported image is dark i.e. no gamma applied to the output.
So, to get a normal-looking export, I have to go into Image>Precision and change it to perceptual and, only after that, Export As …
I’m old (84) but not yet stupid but still could have missed something … duh.
It may be GIMP problem, but also may be your photo viewer problem. If there are some other photo viewer or raw processor which can import photos correctly, it will be your photo viewer problem.
And my GIMP (2.10.38) exports files correctly, even in Linear format.
All my Viewers showed the export as dark, also the Windows Explorer icon was dark.
Problem solved: I had changed the import preference to “keep” the image’s built-in color profile. After changing it back to always convert to the GIMP built-in color profile, the image exported correctly from linear precision without going dark.