According to Eric Chan:
To to answer the question of WB and it's relevance to building & using DNG profiles: in principle, the applicability of a profile with a given WB has to do with how close the spectrum of the scene illuminant (used to photograph your real image) is to the spectrum of the illuminant used to build the profile. The closer they are, the better the results. Many flavors of natural daylight are spectrally similar (weighted differently), so this is why a daylight profile tends to work well in many flavors of daylight regardless of the actual CCT (e.g., 4700 K thru 7500 K). So even if you built your own profile under real daylight that ended up being around 6200 K, you should not hesitate to use such a profile under other similar daylight conditions, even if the CCT values vary a lot. But if you end up using a very different type of light (e.g., a fluorescent tube) then you should effect quite different, possibly unpleasant results, even if the CCT measures the same (e.g., a 6000 K office fluorescent tube).
The results of the same DNG profile on different spectra and color temperature prove the point.