If there's no software list and you want to create one, it's better to also create the hookup to the driver so that MAME will validate it correctly. This will involve compiling MAME, but it isn't complex. Here's an example of adding a software list to a driver: https://git.redump.net/mame/commit/?id=35ba231eb356b7bd07c99038011c41ff55052e94 .
If you start a software list from scratch you are at some liberty on how to organize it, but remember to follow softwarelist.dtd in the hash directory and maybe you can look for inspiration in software list for other systems.
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