ΔE 6.6, close: similar, with a visible difference side by side. Leather Brown is a little lighter, more muted, warmer than Dark Umber.
Usually, if you are not matching paint already on the model. Close match (ΔE 7). Leather Brown is a little lighter, more muted, warmer than Dark Umber.
The same difference applies the other way round: Dark Umber is a little darker, more saturated, cooler.
ΔE is the colour difference between our two swatch estimates: under about 6 is close, over about 15 is loose. Real paints also differ in finish, coverage and how they thin, so test before you commit.
See Dark Umber on the colour wheel See Leather Brown on the colour wheel
All matches: Dark Umber equivalents · Leather Brown equivalents