Welcome to CloudyNights, mate!
The truth is, I can't even get 24 colors (technically, 18 colors and 6 grays) to match with a single least-squares-fit CCM. Tossing in more colors will just create a one-size-fits less matrix. Only a lookup table can compensate for the metameric failure of the camera.
And to what end? If I'm shooting a particular object with a known measurable "truth", I don't need to optimize across the entire spectrum. I can just generate an optimized CCM for the chroma zone of interest. But even then, the exercise would be entirely academic: it wouldn't fix the metameric mismatch between even normal retinas:
"The images shown in Figure 3 illustrate the cone mosaics for five human subjects. In each image, the L cones are indicated in red, the M cones are in green, and the S cones are in blue. Each image was obtained from a different subject, and all subjects had normal trichromatic color vision according to standard tests. Several striking features of the mosaics are apparent."
[Source: D. Brainard, "Color and the Cone Mosaic", Annu. Rev. Vis. Sci. 2015. 1:519–46]
So I have no idea if what I see as "red" is the same as what you see as "red". Because individual perception (of any sense) is random, the 1931 CIE color space is based on the measurements of 10 (or 7) standard observers. It's much like the Scoville Scale, where 4 out of 5 people must agree that this chilli is red hot.
"A weakness of the Scoville organoleptic test is its imprecision due to human subjectivity, depending on the taster's palate and number of mouth heat receptors, which vary widely among subjects. Another shortcoming is sensory fatigue; the palate is quickly desensitized to capsaicinoids after tasting a few samples within a short time period. Results vary widely (up to ± 50%) between laboratories." [Source]
As we mentioned m earlier discussions, some kinds of variations across individuals have no effect on color matching. The question is not "Is his experience of red the same as mine?" (a very difficult question to answer) but rather "Does his experience of of the image match his own experience of the object?"