The Imagon lens gets its soft focus by being uncorrected for spherical aberration, so the light rays from the outer part of the lens focus at a different spot then those from the center. The degree of softness is controlled by disks with a large central hole and a number of smaller radial holes, which controls how much of the out-of-focus image is blended in.
Up until now, this has been impossible to simulate with a Photoshop plugin. But now that we have digital cameras like the Kinect and recent iPhones that can produce depth maps, I am wondering if you could simulate the Imagon by talking a high depth of field image with a depth map, then creating multiple layers with smaller depths of field, centered at slightly different distances, and merge them to get the same effect.
Does this make any sense?
(I am still bummed that film went out of style before I got comfortable with the 150SF lens on my RZ67, which works the same way as the Imagon.)