I just happened across this item....
Yes I know its for Minolta/Sony and Mamiya
645 lenses, via the M42 mount (and with the M42 adapter should would work on current Pentax bodies - MF), but some adaptations and something similar could be fully Pentax based. The aspect that makes this work, is the longer registration distance for the 645, allowing the insertion of the tilt/shift adapter, between the body and lens. The widest Pentax 645 lens is 35mm/f2.8 - so the added feature here would be the tilt aspect over the 28mm/f3.5 shift lens that Pentax had - quite a while back. Then, you have the crop factor...