Lines going exactly into all four corners? At 7 mm and 1/5 s? You may be inclined to marvel at my steady hand, but rest assured, it’s all fake 🙂
What I actually do is to try to get the image as precise as possible. Naturally it’s always off in most corners.
I do some initial processing in Lightroom, mostly taming the histogram. I may do noise reduction on that image, but make sure to turn off all sharpening.
When I’m satisfied, I open the image in Photoshop. There I select the whole image and then use “Edit / Transform / Skew” to pull the lines into the exact corners. That’s what I further process in Lightroom, adding sharpening in the end.
Dishonest? Maybe, but don’t forget that you normally could get the exact same result by a small shift in position and angle, at least as long as you restrict yourself to three corners. In case of four, well, if you overdo it, the resulting perspective may look unnatural, but as long as you just correct minor imperfections, you’re fine. Nobody will realize it - until you tell it yourself 😄