Hi Jack,
We have been all over this and I apologize for the miss print regarding the Nikon 14-24mm zoom which is a 114 degree lens and the one I was referring to in the Frink test on full frame v. APS-C. We just need to agree to disagree and move on. As you and I both agree this is a subject that has been beaten to death and I for one think we place far to much emphasis on corner sharpness and not enough is placed on how much fisheye lenses distort larger subjects like whale sharks and wrecks.
Phil Rudin
Phil, yeah I know... i get tired of the arguments too, the best lens is what you have on the camera!
Two last points:
One, as far as "fisheye distortion". It's really a non-issue as all it takes is a checkbox in Lightroom, then you can adjust how you like. The corners are still super sharp.
The other, is that I do think the 7-14 Pany performs MUCH better behind the 170mm Zen glass dome with a 20mm ext. But again, cost benefit - that's about a $2500 solution...
and again the OP was talking about CF/WA, not blue water, shots and I do think the Oly 9-18 is a better choice.