Don't know if this can be useful, but when shooting RAW I often need to use lens correction tool in Camera RAW, so I've decided to create a profile for SX40.
For my first (and I hope not last) attempt I've only created a profile for wide angle shot, that is at 4.3mm (24mm equivalent).
Some examples:
Before

After
IMAGE LINK: http://www.flickr.com …barabbalibero/7249849024/

JPG straight from camera
IMAGE LINK: http://www.flickr.com …barabbalibero/7249844114/

Before
IMAGE LINK: http://www.flickr.com …barabbalibero/7249840676/

After
IMAGE LINK: http://www.flickr.com …barabbalibero/7249834880/

JPG straight from camera
IMAGE LINK: http://www.flickr.com …barabbalibero/7249829640/

Here where you have to put the file (unzipped).
User profiles location:
Mac OSX: /Users/(User Name)/Library/Application Support/Adobe/CameraRaw/LensProfiles/1.0
Windows 7 or Vista: C:\User\(User Name)\AppData\Roaming\Adobe\CameraRaw\LensProfiles\1.0
Windows XP: C:\Documents and Settings\(User Name)\Application Data\Adobe\CameraRaw\LensProfiles\1.0
or
Shared profiles location:
Mac OSX: /Library/Application Support/Adobe/CameraRaw/LensProfiles/1.0
Windows 7 or Vista: C:\ProgramData\Adobe\CameraRaw\LensProfiles\1.0
Windows XP: C:\Documents and Settings\All Users\Application Data\Adobe\CameraRaw\LensProfiles\1.0
Feel free to try, and give me a feedback.
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UPDATE 10/08/2012
Here v2. It contains the following profiles:
4.3mm at f/2.7
4.3mm at f/5.0
4.3mm at f/8.0
10.8mm at f/5.0
21.8mm at f/5.0
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Ciao,
Ila