I think there's 2 camps here at IIS on this issue - ICNR or seperate darks. The strength of the ICNR case was that the temps of the associated lights and darks were close enough to be a perfect match and therefore the best fit with regard to noise reduction. Trouble was, as stated above , the use of the DSLR is crippled as the dark is subtracted in camera.
I think this is probably a good way to go for shorter exps - but for 5min subs and above a dark library is the go. Just have to ensure a close temperature match.
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