Ed,
I guess he means Distagon HFT 4.0/40 for Rollei SLR. I'm not sure it's identical to Distagon T* 4/40 IF CFE.
For a fair comparison, when he shoot 6x6 with Super Angulon XL 90mm he only uses very center of the image circle. 40mm from center is enough. It can be said that MTF curve of SA90mm is almost straight at f22 from the date sheet which linked above. It's not that much straight for entire image circle, but straight enough for 40mm from the center.
If he shoots 4x5 with SA XL90mm he needs 75mm from the center. It still can be said it's straight enough if he doesn't use any movement.
Anyway, as you have already pointed out, comparing Distagon 40mm and Super Angulon XL 90mm isn't fair. 40mm is 40mm, 90mm is 90mm.
If someone compares the Zeiss lenses for 6x6 format with Super Angulon XLs it should be SA XL38mm with Biogon 38mm or SA XL90mm with Planar 100mm.
All of them is looking good from the data sheets, but I don't think I could shoot SA XL38mm on a SLR because my Hassy needs some space for the mirror. I would not shoot Distagon 40mm on my 4x5 because it doesn't have enough image circle for 4x5. Even if I shoot 6x6 with my Toyo I will never use retro focus design like Distagon because I don't have to have that huge and heavy lens. Distagon is better at relative illuminance, though.
Even though the MTF curve of SA XL90mm looks bit better than Distagon 40mm, they are in different leagues. One is for MF SLR, other is for LF view camera.
I am talking about the Super Angulon 90/6.8. The design of this lens is over 50 years old. In more recent years, this lens has been covered with coating. And Schneider still sells this lens. Of course, this lens must be a good one, otherwise it has disappeared. I made a comparison between this Super Angulon and the Distagon HFT 40/40, because images are approximately the same. (6x6 vs 4x5"). The difference in image quality was so much; the fact of the difference in negative size cannot explain the difference.
More recently, I compared the normal lens Planar 80 ( of the Rollei SLX) and a APO Sironar -S 150/5,6 for 4x5" . Again a difference that cannot be explained by the negative size. The APO Sironar -S 150/5,6 was far superior. In fact, I have bought the APO Sironar -S 150/5,6 on its MTF properties and the large image circle.
However, I still use the Rollei ( a Rolleiflex 6008 by now) for 'moving objects' and the prints I make from the Rollei negatives are relatively small. The standard size for the 4x5" negatives is 16x20" , but I could easily go to a square meter ( and once I did that). In fact, when the maginfication goes up, not only the size of the print goes up but the quality of the image too. This means that there is detailed information ( high spatal frequencies) in the negative that will not show up at low magnification.
When printing from 35 mm negatives, I usually observe a decease in print image quality for increasing magnification.
These phenomena can be explained using MTF reasoning, including the MTF of the human eye. In fact the properties of our human vision are important here. And that is the central point of the studies, I mentioned before. It is remarkable, that the MTF's of the human eye show so little variation between human beings. And it is remarkable that people not have to 'learn' what good image quality is. In the German study, the people in the panel were not told what good image quality is. Nevertheless have the same idea what good image quality is. These observations led the German research group to the link between MTF and subjective image quality. However, it has been made clear that there are more factors (outside MTF) that can influence image quality ( grain, printing tone, printing contrast, vibration of the camera and enlager, depth of field). Moreover they found that the subject has an optimal MTF. Landscapes require a high MTF, but portraits require a lower MTF. ( a portrait should not be too detailed). Rollei will bring a Rolleiflex with a Xenar as portraitlens on the market this year. And look at the MTF of this lens ( web site of Rollei) it has a relatively low MTF at the lower frequencies. Rollei has good reason to that.
Jed