I do not have a specific video on Background Neutralization.
This process simply adds or subtracts a constant value between the three channels to make them equal based on the background levels of each. You can either measure the entire image- astronomical images are mostly background- or better you can select a region that characterizes the background. Then it does the add/subtract math and you are done. I demonstrate this in FastTrack Training with a step after MultiScale Gradient correction (which does not neutralize the background).
Linear Fit is a larger topic. It does both the background equalization (not just for color images- but any image) as well as a SCALING of signal between the images. I have many videos all about Linear Fit.
The short answer to your question is that BN only does a plus/minus adjustment of a constant. LF does both this and scaling.
In my new organization Linear Fit is under the "Common Processes" course:
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