Rough ↔ Gloss
Roughness and gloss describe the same thing from opposite ends. Roughness 0 is a mirror, gloss 0 is completely matte. Unreal and glTF say roughness, Unity says smoothness, older pipelines say glossiness.
Moving an asset between them means inverting the map. If a material looks like polished plastic when it should be raw concrete, or everything went matte after an engine switch, this is usually why.
Is smoothness the same as glossiness?
For this purpose yes. Both are just 1 minus roughness.
Does it need a gamma step?
No, and adding one would be a bug. Roughness is a plain value, so this is a straight inversion of the numbers.
Related: Levels · ORM Packer · Channel Split