"Yes, the corners go soft just like when using extreme shifting..."
I wouldn't say it's at all like the corner softness when shifting. When you're shifting a full 12mm, you're out very near the edge of the image circle, but when you're not shifting at all and have a very minor tilt or swing, the corners completely fall apart, while the top center stays sharp. You expect anything at the edge of the image circle to suffer somewhat, but not necessarily a minor tilt. Coming from an array of Super Angulons, that's not something I'm used to seeing, or at least, there was a certain level of surprise when I saw those results. If you read the reviews at B&H, there is at least one person who sent their lens back because of this, but since most people use it primarily shifted, including myself, it's not quite a non issue, but something to be aware of at all times. That the 24 does not exhibit this softness with tilting is both interesting to note and good to know.
I've shot several recording studios with the three shot stitch with both the 24 and the 17, but so far all on 5D3's. The results are quite very good and even large prints - 40x50 or more, are phenomenal.
I do not, however understand your stating that for optimal image quality, a stitched 5DS file should then be down rezzed in order for best quality. Half the time I'm stitching is for focal length, but it's also for effective file size as well, and if that's what I need, I would prefer to have lenses up to the task rather than compromise the entire image. Maybe we're due for a couple of Mark II tilt shift lenses, which will no doubt become painfully necessary when Canon raises the bar once again somewhere down the road.