Originally posted by Paul the Sunman I can't say I've ever found it an issue.
I have found distortion at closer focus distances to be a bit of a problem with the DFA21 particularly when photographing subjects with strong geometric lines to them, I found about +10 distortion correction in LR at MFD was effective.
Pentax KP- D-FA21mm f/2.4 Limited - This image was one particular case where the distortion characteristic of the D-FA21mm f/2.4 was rather problematic.
Pentax K-1 DFA21 - Also instances where Near-Far compositions are involved geometric distortion can cause the horizon to visibly bow