While some might say that the edges are not important, I think they are. What "acceptable sharpness" is varies with the end use. Someone only doing A3 Double Page Spread work can handle less sharpness on the edges compared with someone making metre-long prints...but I agree that a subject treated well by a good photographer (albeit with blurry edges), is always going to be more interesting than a boring interpretation of the same subject (with sharp edges)! I agree with James that I'd ratherhave it sharp to start with..
Many wide lens/ port / full frame sensor combos need a + diopter up front, which to my eye has always reduced image sharpness all over, but especially on the edges (even the best diopters).
Even on land when I use my EF16-35mm2.8L to do anything I want sharp throughout, I have to shoot at f11.5 or 16. f22 it goes soft right across - at f11 and wider the edges are really bad...put the diopter on and it is worse.
With dig there is also the issue of light refracting through the flat glass filter on front of the sensor that may make more of a difference toward the edges. Also note that Leica have started putting a lens on front sensors at edge of frame to help wide angle resolution. http://www.dpreview.com/articles/leicam8/
I am a 20+ year Canon film / now full frame dig user on land, but my recent change to digital U/W saw me choose small sensor camera (Nikon d200)/Seacam Superdome combo specifically to provide a solution that meant no diopter, plus the bonus of increased depth of field at any given angle of view/aperture combination the shorter focal length provides.
All in the search for better/even sharpness across the frame. I felt a higher pixel count in a full frame system would always be compomised by the diopter in front of the lens.
And yes, as mentioned in earlier posts, everyone AD looks closer than BD.
Great thread!