For those of you who have an interest, here are a couple of comparison shots using the 24mm TS-E lens. The location was Merrow Church, near Guildford. UK.
The first is an uncorrected shot taken from about 2ft off the ground. Whilst it is quite useable, there is a slight lean in the structures as the camera is pointed up.
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This is shot from the same position, but with the lens shifted only 2mm. The verticals are corrected.
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Whilst you could do this in photoshop, the editing would mean that you would have to crop the picture, there would also be some degradation as the pixels are stretched and compressed.