Originally Posted by Thomassauerwein
here is no doubt about the effect. The question was whether tilting the easel really equals tilting the film plane of the camera. Nor does anybody doubt that using a softening filter on either the camera lens or the el-lens will yield a softer image. But the effect is not exactly the same in both cases. While the difference is a matter of taste or artifical expression in the latter case, you may get in serious trouble if you need to correct the perspective of e.g. a shot of an architecutral model afterwards.