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DPPro had an article on how to test your camera for the lowest noise ISO settings. Basically you just shoot a black frame in manual with the lens cap on at a slow normal shutter speed like 1/30sec for each ISO speed. Bring up the brightness in photoshop until you can see the noise at the lowest ISO, then compare the noise at various ISO settings. Though higher ISO's will obviously be noisier, due to differences in gain stepping and processing the increase is not necessarily linear with each step up. Different brands and models of cameras may have different sweet spot settings. One may show less noise at 400 vs 320 for instance. Test your own cameras.
If ISO 160 would have been ISO 200 pulled by 1/3 EV, the blown highlights would have been identical in both cases.
But ISO 160 does have more highlight detail than ISO 200, which makes me think that 200 is actually pushed by 1/3 EV from 160.
Moreover, going down to around 150 or 140 (still based on ISO 200), white remains white (at 255) - with Neutral 0,-4,-4,0. This makes me think that ISO 160 is also pushed a tiny bit, by around 0.2 EV (maybe it's just a little headroom to make sure white is white without calibrating each sensor individually).
ISO digital gain is linear (it's equivalent with "dcraw -S" parameter). Sensor output may become nonlinear just before clipping, though.