I came back from a months trip to Borneo a couple of days ago. I used the 17-40 with the diopter for a number of Sipadan dives. Last year I did the same trip using the 17-40 without dipter. As far as I can see on the pictures I have looked at till now there is a very marked improvement in corner sharpness with the diopter. They are not perfect with the diopter, but mostly usable, which is far from the result without the diopter.
/Bent C
Looking through my pictures, I am not really as happy as I was when I wrote the above. The diopter helps, but still most pictures come out with pretty soft corners when at 17 mm. It is a big difference when I compare with the EF 15 mm FE, corners are way better there (which I guess more or less everyone knows already, so no big surprise there). I really have to do some controlled pool tests with the 17-40 to see how good I can make the corners work in a best case scenario. Currently I feel that it will be relegated to subjects with blue water backgrounds.
/Bent C