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RGB to CMYK
any colour space change involves moving to LAB then to the desired colour space, so the change to LAB as an interim step is a waste of time. The only common denominator between all colour spaces is Luminoscity, so if the colour is less important than the luminoscity, you can choose to keep the adjustment layers purely for tonal control once moving to CMYK. If the colour is critical, you will be able to select the flatten image option when you use the convert to profile command. Determining the difference between flattening and not flattening during conversion can be previewed while the convert to profile window is up, by ticking the preview button on and off.
The statement about CMYK not having the same spectrum is basically true, but if you know what you are doing, and many don't, adjusting RGB colour whilst simulating the CMYK print destination in Photoshop will show you the precise CMYK breakdown that will result upon conversion, whilst you are still in RGB.
Your very last step can then be a conversion, or if you use InDesign, and your desired conversion space is the same as the CMYK colourmanagement settings in Indesign, let Indesign do the CMYK conversion, and don't flatten the Photoshop file at all.
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