I've been "chewing" on this for some time, now. I'll agree that the so called "brick trick", tilting the enlarging easel to modify ... It's not exactly "distortion", more accurately, "perspective"... is not *quite* the same - but just how "quite", I'm not sure.
I once used this "tilting" to correct (11) rolls of 35mm film - photographs of artwork - paintings - taken by someone who did not have a clue about positioning the camera at a right angle to the center of the work. Took a bit of sweat ... but it was successful.
The main problem is in focusing. I usually use a grain focuser in the enlarger... but here, it is necessary to use a lot of estimation ... and the smallest enlarging lens apertures.
Certainly, a useful "tool".