Really fascinating tests. I'll repeat my thanks again!
Thanks for taking the time to do all these Stephen. Really appreciated by many.
Having conducted similar tests I know how much work these are - in and out of the pool, taking off ports and lenses etc. Then preparing all the crops etc.
Anyway I have learnt a lot from your tests. Two things in particular are fascinating and I had not appreciated their significance before. First how sensitive the lens performance is to dome positioning (port extension length). With the 14-24mm if goes from zero, to hero, to zero within 10mm or port differences. Of course I knew it was important to get the right port extension, but I had never realised such small differences have such large impact. Fascinating stuff - and this could go a long way to explaining the problems people have been having getting this lens to work well underwater, particularly as not all housings offer such a variety of extension rings as Seacam.
PLV 55

PLV 50

The other factor I had not realised was so significant was the loss of coverage, both in air and underwater, caused by using dioptres (as a percentage it is a very significant difference). It was a good idea to shoot splits so both can be seen simultaneously.
No dioptre:

Same place with +4:

I think that this was a failing in my tests. I did not use a tripod to fix the camera position, using just a weight on the floor of the pool to line myself up. I didn't notice any change in coverage - but I could have easily "corrected" for this just by rocking backwards and forwards on the spot to keep the same corner points in the frame.
As your tests show - when the frame size is normalised - the dioptres improve corner sharpness with both lenses that can taken them: 12-24 and 17-35mm, but that normalising is hiding a considerable cost loss of frame coverage caused by the dioptres (seen on the 17-35mm examples above).
If dioptres cause such a reduction (as your examples above clearly show) I can certainly see much motivation for not using them. Their positive effect on corner sharpness seems irrelevant in comparison. It is embarrassing that I missed this factor in my own tests. Since the effect can be seen on land I am tempted to unpack my cameras (off to Indonesia for 4 weeks) to see it for myself.
Thanks for the educational postings - maybe I need to come on one of your workshops!
Alex
p.s. Darren, I have updated the subtitle of the thread, and yesterday I posted a news item on the front page promoting this discussion.