Don't think I'm on fire normhead ...hey where's that smoke coming from...
X-post with adaptall club.
I have got round to doing some comparison pics. This exercise provided one significant learning point straight away. I also did pics with and without the internal 43mm filter. Take the filter out and the focus shifts. The correction is about 5mm of focus rotation towards infinity. So now I know why when I acquired my 60B, without filter, it wouldn't focus to infinity, prompting me to spend some time trying to fix it. The 360B is similar. IQ-wise however it is difficult to discern any difference between images taken with and without the filter with either lens.
Pentax K3, tripod mounted, focus 10x live view, with loupe, remote shutter. Export from RAW LR3.6, just default settings.
Actually if anything the 60B looks slightly better, but its very close and I wouldn't be conclusive on just one test. I must admit I was hoping that the 360B would show a bit more to justify the purchase.