When reading an online e-photozine.com review of the Sony E 18-105 f4 PZ G OSS lens, I found the discrepancy between 'Out-Of-Camera Jpeg geometric distortion correction' vs. the 'ACR correction using the Adobe lens profile' very interesting.
I copied both corrected images (OOC and ACR/RAW) to Photoshop and up-sampled the small lower resolution OOC Jpeg to 24MP.
Because the original shot was slightly tilted, I then used the ruler tool to straighten both images using one of the grooves in the brown stone as a reference and drew a straight blue line across in both samples.
The original 'from-RAW' example was cropped to fit on-screen @ 100%.
I selected a small section of the enlarged OOC Jpeg (red outline) and aligned the blue reference lines to show the discrepancies in the geometric corrections
(FWIW the red outlined section that was copied over did not exactly match the size of the ACR RAW conversion. Not surprising, since they distort/correct the two images differently.)
As you can see the (lower resolution) OOC insert w/ red border shows that the OOC corrected image is still distorted twice as much as the 'ACR lens profile' corrected version.
A few weeks later I added a more current ACR 8.4 beta RAW conversion with lens corrections (the yellow bordered insert).
While it slightly overcorrects the image, it is even more accurate. And of course, I have no idea how linearly true the building even is.
For reference the white outlined insert is the entire down-sampled original image.