Dan,
They don't "beat" the cos(theta) laws - retrofocus designs still have to obey the laws of physics. However, the value of theta changes as f' moves farther from the film plane. I'm not sure if the Komura SW lenses used a tilting entrance pupil design. Assuming they did, for the 75mm:
f' = 100mm
at the corners of a 4x5 negative (assuming a 154mm diagonal):
theta = atan(77/100) = 37.6°
cos(theta)^3 = .497
So, relative illumination at the corners would be 49.7% of the illumination in the center.
Now, the same calculation for a non-retrofocus 75mm with a tilting entrance pupil:
f' = 75mm
theta = atan (77/75) = 47.8°
cos(theta)^3 = .340
Relative corner illumination would be 34.0% of the illumination at the center of the image.
Even if the retroffocus design doesn't have a tilting entrance pupil, it would still have less fall-off in the corners than a standard 75mm design with a tilting entrance pupil - although the difference isn't nearly as significant (39.4% vs. 34.0% relative illumination) .
Kerry
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