I have two rectilinear lenses for my Sony A1, I exclude the Sony 28-60mm that I use with WWL-1
Both are extremely sharp probably the sharpest lenses I have underware including the canon fisheye
This is a close up shot at f/11 with Tamron 17-28mm at 17mm

This is a snapshot of the Sony 24-70 GM2 from 4K video 8 megapixels at f/5.6 24mm due to 1/100 shutter speed there is a bit of motion blur

Obviously the Sony 24-70 GM2 is a £2.5K lens so it is expected to be sharp and 24mm is not that wide either

I remain of the opinion that rectilinear lenses to a maximum of 16mm, if they focus close and are set with the right dome and extension are capable of extremely high resolution images
They have a purpose which is not to get super close this is what fisheye like optics are for. There are also some people that prefer distortion makes the fish look less skinny but with people you don't want divers to look bulky or excessively wide
In my opinion unless there is a depth of field issue that applies at close range to any lens, there is no need to stop down to f/16 or higher for your standard shots at 1 meters distance
the discussion seems to continue on this comparison between a water contact optic and a rectilinear lens however rectilinear lenses are NOT good for close shots
They are affected by perspective distortion and other issues this is what kills everything
I believe if we understand what rectilinear lenses are for (which is not super close shots) and stop making comparisons with WACP and similar it would be much better
And then perhaps rectilinear lenses are not for everyone and it is true that super wide looks ugly but that's true on land too try a close up shot with a 14mm lens with some straight lines and see what you get