Rob,
it depends on what choices you have.
If you want the best optical quality you have to go with the Seacam Superdome (24cm diameter, 23cm glass diameter).
Herbert Frei (reputated uw equipment tester in germany) has confirmed the untouched image quality. I was told it is originally designed for 18mm focal length. But due to the diameter you can also accommodate a 14mm WA (full frame) with no doubts. Although theoretically the dome is not designed for 14mm the results come undistinguishable close to the Nikonos 15mm lens with still greater FOV.
Some people use this dome very successfully for split level shots.
But what housing to buy for this dome? The 1Ds/1DMkII housing for over 5000 Euros + the camera?
I considered the Superdome for my Seacam film housing. But don't want to spend the money because there is no Seacam 10D housing available for the future.
Driving it to the limit: There is a handmade 28cm Dome available in Germany, perfectly designed for 17mm. The engineer will adapt the dome to almost every housing type. For some zooms he offers special close up lenses with curvature for maintaining image quality. This one gives you the best corner sharpness, heaviest hand luggage and biggest whole in your wallet: 1500 Euros + adaptation.
To be more realistic: acrylic is of course OK as you have no real other choice as I understood, but get a big one if you are picky with image quality.
Stupid question: Aquatica for Canon 10D ??
greetings,
Julian