Yes. In simple terms the DNG is a descendent of TIF.
A DNG from a camera typically stores unrendered data. Whereas a DNG from a scanner almost always stores rendered data because a scanner only ever needs to capture a very limited reproduction of a scene. A digital camera needs to deal with an actual scene.
So when a user manipulates a DNG from a scanner in Adobe Camera Raw — the debayer stage is skipped and the ACR tools simply operate on a TIF stored inside the DNG.
I have little experience working with DNGs or RAW image formats. My scanner outputs TIFFs, which I invert using a piece of software I built at home. I’ll check back here if and when I decide to tackle inverting RAWs.
