It is certainly closer
...but if the argument is "OAR vs altered", then surely any alteration is a negative. I think it's because they know full well that if they pillarboxed the IMAX footage, many consumers would go apeshit.
Dark Knight Rises was also shown theatrically in 2:35:1 (for the whole film) so if one were to argue semantics (and I do love to) it is actually a more accurate OAR release than the altered, almost-there shifting ratio.
The DVD is in 2:35:1, and is accurate to non-IMAX screenings.
The Blu-ray is in shifting ratio, and is not accurate to any theatrical screening.