There are often needs to adapt ACES for use in workflows that require the use of LUTs, or even convert LUTs into ctl files (but beware 'undoing a complex LUT is like unbaking a cake…).
To assist with such workflows, LightSpace CMS provides a selection of tools that enables the conversion of any .ctl (ACES based or otherwise) files (IDT/RRT/ODT, etc.) into LUTs, as well as the conversion of LUTs into .ctl files (IDT/RRT/ODT, etc.), enabling the simple generation of user designed Look workflows.
See: http://www.lightillusion.com/aces_manual.html
There is also an example of Look LUT generation based on ACES data here:
Steve