Morning,
I have both the 12-24 and the 10-17FE, and do low ambient light landscapes. The two lenses complement each other very well. From their focal length labels (mm) they appear to overlap, however in my opinion what you really need to do is look at the field of view. For instance the 12-24 runs from 99 to 60 degrees, while the 10-17FE runs from ~180 to 100 degrees wide - they essentially bookend each other.
That bring me to the second item - distortion. Obviously the 10-17FE has distortion, as its a fish eye. The distortion is greatly reduced, but not eliminated as you transition from the 10 end to the 17 end.
All of this comes down to what you want to shoot. The one reason why I went with the Pentax 12-24 is its distortion is well controlled, better than the Sigma and the Tameron offerings - however I gave up some width. I have found that, especially for architecture - things with straight lines, or where the eye easily detects distortion along the edges and corners, the Pentax does very well. There are times where I find that its too wide. If you shoot landscapes and nature - things with non regular lines, you can get away with a lot more distortion before the eye notices this. However, all these lenses tend to push the center back in order to pull in the sides. So, depending on your subject and how you frame, along with the amount of detail desired, all of these factors contribute to the lens decision - what to buy and how to use.
Now, I picked up my 12-24 before the 15 and Sigma's 8-16 were available. Would I have done things differently - or would I make a different decision, given what I know now? I really do not think so. I have seen wonderful shots with all these lenses. They all have their own individual strengths and weaknesses. There are times you can not go wide enough, others when its too wide. There is always stitching and then just tipping the camera up in to portrait mode.
The 12-24 is not as sharp as the 15 in absolute terms, however the 12-24 is within spitting distance, and gives up very little - while having a wider range. The other factor is size. The 12-24 is a rather large lens (as is the 14). The 15 is very small and light in comparison. However, I have traveled with the 12-24 quite a bit, and have never found its size to be problem.
The CA issues are correctable in software. F4 tends to be fast enough - even in low light, since you are probably going to be on a tripod anyway (or with one of the higher ISO bodies - you have some additional leeway there). Also, with the wide angle, the lenses tends to pull in the light, and I have found that a wide f4 collects a lot more light than a longer lens at the same aperture.
In terms of sharpness - the 12-24 is absolutely wonderful. I also have the 31 Ltd, that I use for stitching - that surpasses the 12-24 in detail and sharpness - as expected. Where I am going with this, is not everything is tied to absolute width.
Price - UWA lenses are expensive. There is no getting around this, other than winning the lottery. It does take some saving up for it though - either new or in the marketplace....
So that is my two cents worth....