I've asked exactly the same question some time ago. Cheap top side close up lenses need nothing more that a single glass element, hence the light passes through "air glass air" path. Water has very different optical properties compared to air (actually very similar to glass). Underwater "air glass air" becomes "water glass water" and now the same topside lens doesn't add practically any magnification (a diopter +6 topside becomes something like +1.2 underwater if I remember the numbers correctly ).
Interestingly lenses designed for underwater work topside as well! That's because they have several sandwiched elements (hence much more expensive) and their closing up effect is happening in the inner sandwiched elements. What medium is outside them doesn't affect them much. I hope that helps
Interestingly lenses designed for underwater work topside as well! That's because they have several sandwiched elements (hence much more expensive) and their closing up effect is happening in the inner sandwiched elements. What medium is outside them doesn't affect them much. I hope that helps