Photographs have been manipulated since the beginning. I don't see any ethical difference between raising contrast by increasing dev time or temp, or using a #4 contrast filter, or upping it in Adobe PS. At least 75% of the functions in Adobe PS have their history in the traditional darkroom.
I have a buddy who never uses filters, like he's some sort of purist, but he shoots about 75% of the time on Velvia, which I feel is a beautiful film, but not at all natural as far as color and saturation go. What's the diff between using it, or a different film with a pol filter, or increasing saturation in Adobe PS? No diff in my eyes.
Previsualization is a basic concept of the zone system. Looking at reality, the photographer must previsualize how the final print is to look, which may not be accurate at all when compared to reality. They choose camera, lens, filters, film, exposure, dev time, and print contrast to arrive at the results they imagined. Ansel Adams first became serious about his photography when his hiking snapshots didn't compare to the sense of awe he felt when in the actual location. He learned to manipulate the image to add the grandeur and drama that he felt when confronted with the real deal. Ansel Adams died before digital photography was a reality; I have no doubt that he would have embraced Adobe PS with a passion. He would have loved the control.
As long as the photographer enjoys the process, that's probably what's most important. Some folks like auto-exposure, and getting the processing and printing done at the lab; they just want to see and compose the image. Other folks want to do the entire process themselves. And of course, many people fall somewhere in between.
As long as the work is not being submitted as evidence, or breaking any rules (like in a digital or film ONLY contest), I see no reason why the creator has to say anything about the process involved in making the image, although if they want to that is fine too. I'm always very curious about how images are made. And although I'm most interested in prints from BW film (because that's my thing), I wouldn't discount the quality of an image because it was mostly realized in Adobe PS.