This video was taken with a Gopro Hero 3+ Black in 1080p 30fps superwide mode and auto low light turned on. The video was shot at La Jolla Cove at a max depth of around 35 fsw. Water visibility was a hazy 15 feet. White balance was set to camera raw.
I used Gopro's Cineform Studio software to process the raw video. Post processing consisted of manual white balancing by selecting a white colored object in each of the video segments and increasing sharpness about 25%.
I have owned the Hero 3 Black since it debuted and have shot quite a bit of underwater video with the camera. In my one and only dive with the new Hero 3+, I can tell that the video is much sharper straight out of the camera. The old Hero 3 video, straight out of the camera, was much softer, giving it an out of focus feel. So, the new lens is, in my opinion, better.
The superwide mode, one of the other big selling points of the new camera, is probably not good for underwater video as objects on the left and right side of the screen become longer and skinner. In the video, watch how the sardines get longer and skinnier as they approach the side of the screen.