Recent shoot at a church left me shooting from a low angle with my 17-40L and I didn't like the result. For the few times I might ever use a T&S I just can't justify it. I found CS3 has a lens correction function and gave it go to see if it would work any magic. I was pretty pleased with the outcome.
Canon 40D, 17-40mm f/9 1/160 ISO200
B+W Kaesemann Polarizer