See this latest defect report, it seems that the Pentax "QC", if any, is just 1,000% out of tolerance (also if any!), I have to say!! >:-(
http://forum.xitek.com/showthread.php?threadid=873040
(in Chinese, Google translation to English here)
Just look at the following posted illustration of the problem, do you think that the K-5 actually aligned anything close to vertical? But do also note that the built-in electronic level meter indicates it is!? :-o
As for horizontal shooting, the same problem exists, here is one of the tilted results:-
It is told by the victim K-5 user that he is still struggling for a replacement K-5 for his defective unit, as both the retailer and the Pentax customer support are not really helpful as complained. After all, if you face the same issue, that is, when the electronic level meter is not levelled by itself, what can you do? See my this earlier article:-
When the Electronic Level Meter is Not Accurate by Itself..