Hi Chip, Since you ask this question in a PM I will just answer on this thread.
First I would be recommending that anyone investing in a completely new system embrace the new tech and go mirrorless unless they have specific needs that a DSLR only provides.
Second you can't go wrong with either system and if you are a Canon fan that is what you may want to stay with.
Third I have not had an opportunity to use the Canon R5, believe me it is not for a lack of trying but the manufactures I have contacted and obtained equipment on loan from in the past are reluctant due to the limited supply of cameras and lenses.
Regarding lenses you have some very compelling choices from both Canon and Sony. Sony has a large head start on Canon and Nikon so they have a much larger inventory of native mirrorless lenses and a much greater after market lens inventory. This gives Sony an edge in terms of land photography.
Regarding the Canon 8-15mm Fisheye I have used this lens with Canon and Sony mirrorless cameras with adapters from Canon, Metabones and Sigma seeing no difference in operating speed between the three choices. I have also used the fisheye with the 230mm ZEN Underwater dome port both U/W and for excellent splits. Remember that the blades or shade on any dome must be removed to use the 8MM end of the lens or it will vignette, same goes for the Nikon 8-15 which I have also used.
I hear good things about the Canon 14-35 F/4L and as noted above it can be used with the Sea & Sea correction lens if you can find one. The S&S lens (the one I own) comes in 77mm the same as the Canon 14-35 lens and should work well with the 230mm port. Choices for Sony include the FE 12-24mm F/4 at the same price as the Canon 14-35, the Sony 12-24 also comes in F/2.8 but at a $3000.00 premium. These lenses have a rear filter holder and can't be used with the S&S lens. You also have two 16-35mm's in F/4 and F/2.8. I like the Tamron 17-28 F/2.8 with the S&S correction lens for Sony and find it covers most of my rectilinear lens needs.
Regarding macro lenses the Sony 90mm F/2.8 is one of Sony's older lenses and has big heavy Zeiss glass so it does not focus as fast as some others unless you are using the Sony A1. On the A7R IV it still fast. I expect that the new Canon 100mm macro with its 1.4:1 magnification ratio should be a bit faster on the R5 but have not confirmed that is the case.
I suspect that R5 and A7R IV have about the same AF speeds overall and that to gain a noticeable advantage you would need to consider the Sony A1 which is faster than any DSLR and most if not all mirrorless cameras. Other advantages of the A1 for U/W include the native 1/400th second sync speed with mechanical shutter, blazing speed small size, excellent video and more. The A7R IV and A1 have an advantage over R5 regarding shooting in APS-C mode which I do a lot. The R IV results in a 26MP file while the A1 is 21MP. This extends any lens by 1.5X and with water contact optics like the WWL-1B the range is from 130 degrees to about 1.5:1 with CMC-1.
Regarding water contact optics Sony has an advantage with the super small 28-60 kit zoom and the more expensive Sony 24mm F/2.8. With the 28-60 you can go with the current WWL-1B or older WWL-1 and WACP-1 or with the 24mm and WWL-C. I don't think that the Canon mirrorless larger lens mount is going to allow a small enough kit zoom to work with WWL-1. As I have said several times in both these forum's and in uwpmag.com WWL-1 and the larger WACP-1 & 2 will always excel in image quality over rectilinear lenses and dome ports regardless of dome size.
Regarding video R5 excels over R IV and A1 exceeds R5 in just about every way.
The current Sony A7R IV A released with the newer LCD is back to the original $3500.00 release cost and I don't think this LCD will make much difference in the overall scheme of things.
Regarding the Canon 24-105 F/4 it is listed on the Nauticam port charts but the Sony FE 24-105 F/4 is not even thought it focuses closer, not sure if list lens is set in stone but that would eliminate Sony from the running.
Again both cameras are very highly rated and you could not go wrong either way the biggest difference appears to be in regard to the use of water contact optics below the $2000.00 mark.