"The real HDR shooting method consist in taking multiple exposures of the same scene, at different durations (by making “bracketing”), for successively collecting different part of the scene (in term of brightness/chrominance), and then merging these exposures in only wide one. We can, for example, shoot once under expose by 2 stops, another one at neutral metering, and a third one over exposed by 2 stops. The under exposed shot will give us high-lights informations, over exposed one shadows informations, and neutral one will enable us to join the whole around average information. Here, each shot containing entire sensor dynamic range, with three shots, we get three times the sensor dynamic range (not exactly as each exposure intersect others) !"
from http://www.nicolasgenette.com …rticles/HDR/index_us.php/
Just about everything else I've read about true HDR involves taking multiple shots. Even making several versions of single raw file, neutral, under, and over exposed, and then merging them, is not considered HDR.
Opinions may vary.