I finally got around to reading the Lightroom 2 book b Martin Evening and came across an interesting factoid on page 310 which may explain why ACR misses the mark compared with NX.
"Over 175 different cameras are supported by Adobe Camera Raw (ACR) and Lightroom, and in some instances several camera samples were tested to obtain a representative average set of measurements. Other times only one camera model was actually used.... However, the sensors in some cameras can vary a lot in color response from camera to camera, and this variance means that although a raw file from your camera may be supported by Lightroom, there is no guarantee it will be exactly similar in color response to the raw files from the camera."
Mr. Evening has referenced a link to Thomas Fors' ACR Calibrator script which works in MAC & PC's for anyone who is interested.
The script requires the use of an X-Rite Gretag Macbeth color checker chart and Photoshop CS 2-4.
I highly recommend " The Adobe Photoshop Lightroom 2 Book" by Martin Evening (Adobe press - Peachpit), especially now that I have freely and without permission referenced his work.
Also, for those interested, Adobe has had a camera profile and DNG editor beta available on their website since October.