Recently, enhancing image quality in the original RAW domain has garnered significant attention, with denoising and reconstruction emerging as fundamental tasks. Although some works attempt to couple these tasks, they primarily focus on multi-stage learning while neglecting task associativity within a broader parameter space, leading to suboptimal performance. This work introduces a novel approach by rethinking denoising and reconstruction from a "backbone-head" perspective, leveraging the stronger shared parameter space offered by the backbone, compared to the encoder used in existing works. We derive task-specific heads with fewer parameters to mitigate learning pressure. By incorporating Chromaticity-aware attention into the backbone and introducing an adaptive denoising prior during training, we enable simultaneous reconstruction and denoising. Additionally, we design a dual-head interaction module to capture the latent correspondence between the two tasks, significantly enhancing multi-task accuracy. Extensive experiments validate the superiority of our approach.