http://www.dpreview.com/news/2012/09/07/samyang-24mm-f3-5-tilt-shift-lens One explanation is that Samyang is marketing the lens already to budget buyers of other full frame cameras (including the soon to be announced Sony A99 which will allegedly share the same sensor with the Pentax FF) so they might as well make a PK mount also. However, I would argue that few people want a 52mm (effective) focal length T/S lens, so why bother. I think it is one more evidence that the Pentax FF is coming (personally, I believe the rumors that say that Pentax must give Sony 6 months lead time with the A99 before they can market it).
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