I have yet to see a photo underwater irrespective of the underwater housing to convince me that the Nikon D800 has a great
advantage for underwater photographers.
The problem with your question is the definition of 'great advantage'. I haven't tried a D800 as yet but can comment on the potential 'advantages' that it may have in general terms - whether these will translate into 'great underwater advantages' depends on what you are trying to achieve.
The greater resolution is likely to be limited in the corners when used behind either flat or dome port. The reasons for this are purely optical and are due to ports being of the simples types of lens design and inherently being limited in their corners as they are most highly stressed in optical terms in the corners. Increasing the capture resolution of a degraded image won't help it a great deal - although tonality of the degraded image MIGHT improve, I'm not sure that this has any real practical relevance. Centrally the resolution might improve if the lenses used are good enough and it they are used at the appropriate apertures and if the photographer's technique is good enough. So it may well be possible to increase central detail somewhat.
If the dynamic range is improved, and if this is a real dynamic range capture improvement rather than a recalculation of highlight data produced then this may be an advantage - I personally quite simply don't rate web based images for determining such things (no offence Adam, I apply this to ALL web images as web images are unable to show such nuances in my experience).
However the law of diminishing returns applies to high resolution sensors. They will produce more data, but translating this into usable data is not as straightforward as simply looking at the numbers and thinking bigger is better. There may well be advantages to using a D800 underwater, whether they will be 'great' will depend on you and your uses for your images.