Depends. Extremely good lenses like the Fujifilm GF 30mm f/5.6 will definitely outperform correcting perspective in Photoshop. Of course, that costs many thousands of dollars.
But comparing older Canon TS-E 24mm f/3.5, or the Samyang/Rokinon 24mm f/3.5 against any decent wide angle lens nowadays is a wash.
Barrel distortion is automatically corrected for any given lens by Lightroom.
There’s no logical reason why a TS lens should be sharper at the edge of its (moveable) image circle than an ultrawide should be at the edge of its fixed image circle. They both offer around the same angle of view, just at different focal lengths.
But comparing older Canon TS-E 24mm f/3.5, or the Samyang/Rokinon 24mm f/3.5 against any decent wide angle lens nowadays is a wash.