In my own pool tests and the ocean images, I simply do not see any loss in image quality, at up to 17x24 prints. If someone were to count lines of resolution, I'm sure it's possible there might be some loss, just it does not appear to be significant in practice, which of course is the main concern.
I definitely see degradation in print and on screen. The Kenko DG, Canon EF and Nikon all degrade to image. Is it objectionable? That's subjective. I just see the effects and have to say it's noticeable to me whether on a 8mp or 24 mp camera.
and that is improved perceptable dynamic range within the shadows, this is so clear to me when comparing the low light abilities of the D700 to a D300.
I'm not sure the improvement you are seeing isn't just how bad the dynamic range is on the D300. The higher the ISO generally means lower dynamic range.
I think if one is mostly interested in shooting pretty standard images, both macro and wide angle, stick to DX, if one for some reason feels the need to explore high ISO, frame rates etc underwater, then FX in the form of the D700 does add some possibilities.
+1 vote even I use FF. 
Isn't there the Focus Screen E from Nikon with the grid lines? Just draw your own markings for DX on the grid.