mgrum: I'm really hoping they've adopted the same "concentrate on sharpness, don't bother trying to correct distortion" approach which lead to the fantastic performance/price characteristics of the 14 f/2.8
Distortion is easier to correct than lack of corner sharpness.
If they can even get close to the 24 TSE at Samyang prices C&N will be very worried. If not then at least it's a good practice lens for people considering the Canon 24 tilt shift.
It's relatively easy to correct distortion in post, but not with a shift lens - once you shift, the barrel is no longer centered and that's why it's critical to have as less distortion as possible with TS.