My K-5 is also of by 2-3 notches. I actually sent my previous K-5 back for the same issue, and for the mirror flop issue as well. I had to wait for over a month before getting the replacement body, which doesn't have the mirror flop issue but like I said the level is off again...
I really don't want to wait for another month while something minor as this is being fixed. The store where the original K-5 was bought is trying to work something out though, so for now I'll keep my fingers crossed (or level
).
Why Pentax does not make software available for users to calibrate the level is beyond me. Instead, their service centers must be getting hundreds of K-5s. Doesn't sound very efficient to me.