In real photography fish-eye distortion, though used in some aesthetic ways, is considered a flaw of real world lenses. Manufacturers try hard to reduce distortion. An ideal pinpoint aperture doesn’t produce any distortion. That’s what a mathematical perspective looks like.
Realistically, distortion in real world lenses is always there, but noticeable to various degrees. So if you wanted to have “realistic” perspectives, the lines would always be distorted.
If you need it for aesthetic purposes, you can easily use a lens distortion effect in photoshop or whatever software you like.