More un-researched and un-verified babble...
I think that the camera profiles that are used for the ACES system are determined on the sensor level. Or put another way, are independent of the lensing, lighting or filters.
So, they're may be a way to setup a LUT that "corrects" for the sensor regardless of the shooting environment.
It may be as simple as averaging out the results of corrections to many shots, or one correction to an "ideal" environment.
Maybe a back lit ChromaDuMonde chart with the spectral characteristics of a lens subtracted would work.
http://www.dsclabs.com/chromadumonde.htmI used to do a ton of astrophotography and we used to do many, many corrective steps to our data before we ever worked on the aesthetics of an image.
We corrected for sensor noise, sensor defects, optical path distortion, vignettes and more all before the R, G, B and Luma channels were combined to make a color image.
Our goals were not only aesthetic, scientific accuracy was also part of the desired outcome.
But, I may be missing much of the big picture.