Hi Leonardo,
I haven't got P4M but I am very interested in its calibration procedure because our customers keep asking us about P4M.
(1) I've read the guide that you'd attached and it seems like ρNIR = 𝑝𝐶𝑎𝑚NIR/𝑝𝐿𝑆NIR but... they don't provide 𝑝𝐿𝑆NIR, they only provide it multiplied to NIRLS in [Irradiance]
I inspected metadata from P4M and didn't find anything that looks like either ρNIR or 𝑝𝐿𝑆NIR. I've used quite old data (dec 2019), maybe it is added in later firmware versions. If you have P4M images with recent firmware, would you please share it so I could look at their metadata?
BTW, I beleive there is (or was) no way to convert P4M images to spectral irradiance in SI units because DJI do not provide corresponding convertion constants. There is a tag XMP.Camera.RadiometricCalibration which contain such constants in case of Micasense RedEdge camera. Unfortunately, DJI simply stores additional copy of XMP.dji-drone.SensorGainAdjustment which couldn't be used in "Micasense-style" radiometric calibration with SI units in output.
(2) In case of Micasense and clear sky or equally overcast sky panels perform great. Moreover, if you use reflectance panel, you don't need to worry about intermediate step with spectral irradiance, because panel calibration is something like inverted opertaion to sensor response calibration plus additional correction for incident light. Do you use Spectralon with ~99% reflectance? Most cameras will overexposure such targets, something less reflective (~50%) would be fine.
(3) Yes, Metashape corrects vignetting. You'll see corresponding information in console right after adding photos. And you may also open Tools - Camera Calibration, then right click on the camera and open Distortion plots. Vignetting plots are also there.
(4) Yes, File - Export - Convert Images and select required checkboxes.