There are probably at least 300 if you include the M42 stuff. The key is that the 36 Mpx sensor is only a little more of a challenge then the 14.6 Mpx sensor in the K-7. The main difference is that deficiencies in the edges/corners visible at that pixel pitch will be exposed. Painful as it may be to admit, those issues exist in new lenses too. Despite the assertions of some reports here and on the Web, most lenses designed for 24x36mm do not have a performance cliff at 14.4mm diameter from center of frame rendering them acceptable for APS-C only. Here are the talking points:
- Any drop in performance towards the corners will be similar to that visible on a film image from the same lens*
- The better lenses made prior to the so-called digital era are generally good for optical enlargements** up to 24"x36" assuming superb technique and high resolution film
- Those same lenses should be capable of at least that large a print from the K-1's 36 Mpx sensor assuming the same superb technique
- Superb technique = careful attention to focus + minimization of camera motion + minimization of subject motion + suitable subject (not all subjects lend themselves to large prints) + high quality print technique
Based on my experience with the lenses on my shelf, I have high expectations for the following:
- Pentax-FA 35/2
- Super/S-M-C/SMC Takumar 55/1.8
- Pentax-K 55/1.8
- Pentax-M/A 50/1.7
- Pentax-FA 77/1.8 Limited
On the "B" list, meaning that they will probably be fine and may actually surprise me. All work well on the K-3 and film:
- KMZ MC Zenitar 16/2.8 Fisheye
- Tamron 28/2.5 (02B)
- Vivitar 28/2.8 (Komine, K02)
On the "special case" list, meaning that the lens is not superb, but I get nice images anyway. All work well on both the K-3 and film, but on film they are "different" and "good" in the non-traditional sense:
- LZOS MC Jupiter-9 85/2
- KMZ Helios 44M 58/2
- Auto-Rikenon 50/1.8
Of the above lenses, the Helios is distinctly soft in the corners on 24x36 format, but still useful. The J-9 may be a little soft for some taste, but appropriate for some subjects. Bokeh on the J-9 is to die for and the Rikenon is "dreamy" wide open.
Ooops!
You only asked for three, but you have probably figured out that the list above represents the lenses that have consistently delivered for me on both formats.
Steve
* For normal display as hung art, the eye (brain) tends to discount faults present at any distance from the center of visual interest and it is unusual to have elements of visual interest at the edges/corners. Translation? Some very nice images were made on 35mm film and deficiencies in edge performance were not a significant source of frustration for those shooting on that format.
** Paradoxically, a well-made optical enlargement from a negative will generally outperform a digital scan + ink-jet print from the same. Though, as always, there may be exceptions to that rule.