Using daily build 2016.3012, I cannot build an "OS X" version using either a Distribution or Development provisioning profile.
This is the build error I get in Corona Simulator:
ERROR: plugin code signing for '/Users/romero/Documents/coding/gunman-taco-truck/builds/macOS/Gunman Taco Truck.app/Contents/Plugins/libsteam_api.dylib' failed: /Users/romero/Documents/coding/gunman-taco-truck/builds/macOS/Gunman Taco Truck.app/Contents/Plugins/libsteam_api.dylib: main executable failed strict validation
Your Mach-O executable does not conform to modern Mach-O layout rules.
You may be using a third party development product that hasn't been brought up to date, or post-processed your file in unsupported ways.
Sounds like Corona SDK needs to be updated for this ability?