This Pentax/Ricoh patent is for a "Photographic Apparatus" that sounds alot like it is the level/horizon correction system. Inclinometer/accelorometer of some sort used to decide delta angles from level. Correction unit used to displace the sensor plane per the inclination angle.
Photographic apparatus
Not sure how one would go about 'zeroing out' an angle detection unit in the camera. Since the inclination detection unit measures against the force of gravity, when it is, or gets, out of wack, it seems like that would mean it was no longer square with the body? Or the device itself is just broken and not giving out good info? There certainly could be adjustment on the device itself? Programmable offsets would make a lot of sense! I would love to think Pentax properly adjusts all this before the camera leaves the factory (mine is fine so far)..so where/how do they gor wrong?
Maybe the actual unit has to be physically adjusted or replaced?