Let me say this about that.
1. Gordon is 'spot on' (please excuse the pun) - Pantone sells a book and a system to mix inks so you can order special colors. They have never - as far as i know - ever published or licensed LAB values of the Pantone color library.
2. using a single 'delta E differences' is not used when approving or rejecting for color match as a this shifts depending on hue. For example - differences in the center of the spectrum (example yellow) are very hard for the eye to perceive - one can not really see shifts in yellow that are as high as 10. In other hues near the edge of the spectrum, even a difference of 2 is noticeable.
3. To make matters worse, the formula that are used in calculating these difference is quite a tangled mess. We try to help people understand this using a small tool we built that you can view here;
IQ Colour, Inc.
if you want more details on this tool - visit here;
CIE Standards Comparison Tool...
4. I happen to think spectrophotometer are useful when comparing two color samples, and happen to think LAB color descriptions are very useful for that. I do not happen to think LAB is a very good color transformation space, nor is it very useful to use for Pantone colors in the first place, so I would not actually welcome anyone creating a "Pantone LAB guide book"
here is a small example of one colors LAB value differences that I would hope helps this argument;
Pantone 151 PC - L72 a32 b69
Pantone 151 C - L67 a51 b80
Pantone 151 M - L67 a56 b80
Pantone 151 U - L72 a28 b61
So, we have one single color (Pantone 151) in 4 (four) different swatch libraries in one single third party application (Adobe Photoshop) - there are MANY more. And before we go with the "well, of COURSE they are different, the print condition and paper changes, so the color will shift too!" I would like to point out that since most people view in D50 light booths - and most spectrophotometers using a D65 light source (or use an 'assumption' that the whitepoint is D65) - well, I just am not sure I would line up behind any LAB value of a pantone color in the first place as 'standard' for most printing conditions that are encountered in our industry - except for the printing presses that are used at pantone, which are quite different than most everyone elses !