This is .csp lut for Photoshop 32bit mode. tested in Corona 10 and in whatever current PS version is.
save .exr from Corona and do your lightmix/comp/whatever in Photoshop with the one and only ACESOT.
it has the difference between view transforms between Corona and PS baked in, so 8-16bit output from Corona will match 8-16bit output from PS.
Corona ACESOT LUT for PS:
some comparisons between Corona and Photoshop output:
https://forum.corona-renderer.com/ ACES Color Space #msg218400
https://forum.corona-renderer.com/ ACES Color Space #msg218401
