I'm asking more from the aspect of using a lens profile than creating one, but I wondered what EXIF info is needed for a lens correction profile to be applied correctly? I'm asking because I use Nikon lenses on my Canon camera with an adapter. If I know what exif info is needed, then I can add this to the CR2 files and use the correct Nikon lens profile.
Reading the Adobe Camera Model document, it looks like exif:FocalLength and exif:ApertureValue are required. It also mentions FocusDistance, but doesn't say this is derived from exif. My canon camera doesn't even seem to have this tag, but does have FocusDistanceUpper and FocusDistanceLower tags in the maker notes.
As a test, I tried adding the exif:FocalLength, exif:ApertureValue and exif:FNumber values to a CR2 file shot with a Nikon lens, and when I selected the correct Nikon lens profile it did seem to do a good correction.