My humble opinion, if it was me (but your needs may vary):
Sigma 12-24mm EX DG Keep
Bushnell 28mm F2.8 Sell
Pentax FA 31mm MIJ Keep
Pentax DA 40mm XS Silver Sell (except if you like the size)
Pentax FA 43mm MIJ w/ Lead Keep (except if you keep the 40)
Pentax F 50mm F1.7 Keep
Pentax F 50mm F2.8 Macro Sell (I've owned both 50s, and since you have another macro, these are duplicates)
Ricoh Rikenon P 50mm F2 Sell
Pentax M 50m m F1.7 Sell
Pentax FA 77mm MIJ Keep
Pentax DFA 100mm F2.8 Macro Keep
Pentax Takumar 135mm F2.5 Sell
Pentax m42 Super Takumar 135mm F2.5 Sell
Vivitar 135mm F2.8 Sell
Pentax K 200mm F2.5 Keep if you do use it, otherwise sell
Pentax F 300mm F4.5 Keep if you sell the DA, depending on your preference
Pentax DA 300mm F4 Keep if you sell the F, depending on your preference
Pentax mirror adapter Not sure what that is
Pentax AF 1.7x Keep
Originally posted by yen800 Some more debate is that should I sell the F 50mm F1.7? Is there any upgrade I can do on the 50 range?
The only upgrade would be a DA*55, you'd get marginally better IQ, silent AF, WR, but loose some AF speed and get a bigger lens. The F50 f1,7 is a great lens in itself, you can't go wrong with it.
Originally posted by yen800 Is it better to upgrade the 135 range to 135mm F1.8 or go with FA 135mm F2.8?
Do you really need 135 if you have 100? I had a 50 macro and a K135, and replaced both with the 100 macro. I never looked back...
Originally posted by yen800 For the two 300mm, it looks like the DA is producing slightly sharper image, but F* is much much smaller to carry around, has anyone compare these two lenses before?
If the IQ is enough and size is important, keep the F. If IQ is all important, keep the DA...