Maarten, behind a dome that would indeed be similar to a 27,3 lens, but behind a flat port, the glass/water interface will work like another 1,33 factor (just like your mask). That means that your lens will be more like a 35 mm. The curve of a dome helps preserve the original field of view. check this wetpixel article for a starter on dome port theory.
http://wetpixel.com/i.php/full/dome-theory/Gerard
Hi Gerard and anyone else,
I am as far as one can get from a mathematician myself, but is it 1.33 or 1.25 the change in the focal distance? I saw 1.25 on the Successful Underwater Photography book, but I would lean (intuitively) at the 1.33. Anyone?
Edited:
I guess I found the end of the confusion:
Excerpt from the book: Scientific Photography and Applied Imaging By Sidney F. Ray p512
For lenses placed closely to a flat port underwater:
"... the object distance decreases by 25%, magnification increases by 33%.
Consequently, with a flat port, a lens used underwater has it's EFL (effective focal length) increased by 33% approximately...
... In addition the port introduces chromatic aberration, astigmatism and distortion"
Nice uh? So a 105mm with 1:1 magnification gets 1:1.33 underwater?