What import presets to use for different cameras & lenses for jpg & raw photos into lightroom

At import, each "kind" of digital image gets some kind of default processing applied to it, as a starting point.

Camera JPG's processing applied by LR, is initially "do nothing" - though you can introduce something different if you want.

Camera Raw's default processing is necessarily individual, to whichever camera model took the photo. You don't need to turn anything on to make this happen - LR already distinguishes that, regardless of those extra options about camera serial number or ISO - which I personally don't bother with.

So each Raw-supported camera model, has some standard initial Raw treatment, written into LR. Again, you can customise what this treatment is to consist of; plus you can later reset that treatment back to Adobe's built-in default. This Raw treatment recipe includes the application of a camera calibration profile from the available list; whether Adobe Standard, Camera Standard or something else.

That's assuming this image is coming straight from the camera, and does not come labelled with some prior processing that was done in Lightroom or in Adobe Camera Raw. If such prior processing is found, then that is what you will see (default processing is not then called in).

Reset in the Develop module. simply re-applies whatever is your current default Raw processing for the camera model in question (or else, your current default JPG processing), replacing wholesale whatever settings the image has currently got.

So there's all this individual processing happening to newly imported images, referring to a lot of camera-specific templates.

Then you can apply further manual changes or else presets on top, in order to take each image wherever further it needs to go.

Applying a Develop change to an image, whether manually or via a preset, there is no discrimination as to which camera or lens was used.

But if what you are doing is turning on lens profile with the selection of "Default" - then that change CAN be implemented appropriately for each image, depending on what equipment took it. Or you might switch on CA correction, or Constrain Crop, or do something else which one might do to any image and which is not much affected by differences between camera models, or between Raw and JPG.

That's the class of change which IMO it makes sense to include in a Develop preset, which you are invoking routinely by name in the Import dialog.

Doing it this way, you don't need to laboriously manage those across-the-board settings within all of the various camera-specific processing defaults; because you can centralise them. And safely re-apply them too, without going to the lengths of fully Resetting an image.

Hit the F1 key...lots of online help documents and tutorials are available.