After a few months of research, simulation and topside and underwater proof of concept I finished my write up
I am sure there will be conflicting opinion but I invite you to read it in full follow the logic and check the examples
https://interceptor121.com/2023/02/26/fisheye-lenses-for-underwater-myths-vs-reality/
in a future article I will have more underwater comparisons between the 4.33 acrylic dome and the 140mm glass dome which I anticipate will be interesting