I've done a fair amount of bending with a Chicago box and pan brake and a cheaply made Carolina finger brake. One can calculate the bend offsets and factor them into the layout. High quality machinist grade tools and methods used to obtain as accurate a layout possible. Then use these layout locations as sight lines for the bending operations and end up with inaccurate results.
This is due to various reasons. There are adjustments in the leveling of the brake that can effect the accuracy of bends. The amount of tension adjustment of the top and bottom leaf can produce an arc in either the nose or bending leaf. The top leaf of the brake typically has play in the slot pivot or the inverted U guide that allows it to move closer or further way from the bending leaf. Forces upon the top leaf during clamping and performing the bend can allow the nose to move away from the bending leaf - often in an unpredictable fashion. In the case of the "Carolina" brand finger brake it was manufactured with 1/8" clearance in the inverted U guide. This effectively negates any argument of K factor calculations and much of the effort in layout accuracy. I've added sheet metal shims in these locations to reduce the clearance for more accurate bends. The inverted U and slot type top leaf adjustment types are shown in the following link. See locations labeled "N" on this site.
https://www.americanmachinetools.com/how_to_use_a_hand_brake.htm
Accurate adjustment of the top leaf nose to bending leaf distance is critical. Centering of the material in the brake and tension of the truss rod effect how straight the bend is actually made. I have a Chicago 8ftx12gauge brake. If the tension is adjusted to produce straight bends in 14 gauge steel, it will bend an arc in the material if used on 20 gauge aluminum as the tension actually induces an arc in the nose of the top leaf.
I found the use of a hand brake to produce accurate bends to be dependent on accuracy of layout and a craftsman level understanding of the bending machine and the factors that effect the work that it performs. A press brake is an entirely different machine in function and requirements of the operator to produce accurate results.