Is there a paper on what the harris variable actually does to the lense or a final frame in practice?
Can’t really find much more than harry cameras 
And this, which isnt what you need but… at least it isn’t a camera.
https://docs.nvidia.com/vpi/algo_harris_corners.html
As far as “are you able to distort the final image with a post process?” Yes you are.
Many techniques out there, including panini distortion.
Camera lense manufactures usually provide specs for it as well, at least for Nikon and Canon camera lense.
There are tonnes of tutorials on removing lense distortion on photos.
I would assume you could perform the inverse of those to end up with an accurately distored render…