While I don't use a macro lens and a DSLR, it isn't true at all that it's the same as shooting with a DSLR. The film image, by the time it even makes it to an enlarger or in front of a sensor has already gone through multiple stages which, as the sum of their parts, are what shooting film is all about. One of those big ones is related to exposure compensation and dynamic range compression innately unique to analog materials. This is in addition to all the other stuff.
Just don't do what I see a whole lot of people doing, shooting negs using a macro-lens-bellows attached to a dslr, totally ruins the point and you may as well have just shot the original with the dslr.