Thanks all for the replies, in particular those who report it is not a soft lens by design.
ChuckP. I'm saying the negative is not sharp, not the image on the GG. When scanned on a Flextight II and viewed at 1:1, the 300mm produces results noticeably softer than any other lens I possess.
Doremus: I was hoping it would turn out to be something this simple, but alas, no. The retaining ring does screw down past the end of the lens mounting threads, so there is nothing stopping the rear element screwing in all the way. As for alignment of the GG and film plane, see above - the 300mm produces worse results than other lenses.
Nicholas: No, there is no shoulder, in fact it's a bit fiddly centering the lens while I tighten the retaining ring.
Ian and Peter: I never use the lens wide open. I generally expose on f/90 or f/128. Will try some apertures in the middle of the range to see if they are better.
To those who suggest I must be getting camera shake, that's a hard charge to disprove, other than to say I am using a fairly chunky Manfrotto geared head with a fairly substantial Manfrotto tripod. I use an extra long shutter release cable and ensure there is plenty of play in it when I trip the shutter.
I will keep trying to minimise shake, and see if I can improves thing that way. If not, I will replace the lens.