Let's lay this to rest before we have an entire thread about SMC compatibility!
The SMC will work with pretty well any camera, as long as the housing has a 67mm thread to fit it to. Subsee diopters have a 67mm thread too, so the SMC will work with the Subsee (and any other) adapter or port with this this thread size.
In the case of compact cameras, it is a conversion lens, so the results will depend somewhat on the lens that is fitted to the camera. You may also need to zoom the lens in to eliminate vignetting. It will work however.