just put my new 100 L IS in my Aquatica 20D housing - fits with the macro port, same extender and focus gear as the 100M.
don't expect to notice any IQ difference with the 20D from the 100M, but a quick test indicates that the autofocus is better -- will have to wait until January to find out how much better UW
on the 5D2, it's a good 15% sharper than the 100M at f8 - this advantage goes away with diffraction as you stop down
i agree with others that as a pure macro lens it's hard to justify the upgrade, but for my use for topside in conjunction with dive i think it will be worth it
now the question is whether to house the 5D2 or get a 7D and house it. for practical purposes i wouldn't expect to see much practical difference in macro shots between the 5D2 and 7D (assuming i won't be able to get close enough with the full frame in many cases and have to crop), but i'd expect about a 50% advantage in wide angle resolution for full frame assuming good lenses, eg a 17-40 compared to my Tokina 11-16 -- if the limiting factor isn't the water column.