I noticed it! Seems it's a very nice simple way of getting an overall impression and is something one can do, borrowing a lens to test in the parking lot of the camera store.
Yes and no. Testing lenses is something that is surprisingly difficult if one wants results which can be compared between lenses, which is what we are looking for here. And it is especially difficult for wide angles.
Why? Because of geometry. The classical method of testing lenses, which is to photography a flat subject (a chart or a wall) implies that the subject is perfectly flat and perfectly perpendicular to the optical axis. The closest you are from the subject, the more important this is and with a wide-angle you need to be very close to the subject or to have a really, really big subject. This is the reason why you sometimes read on ultrawide lenses tests that:
-there are "pockets" of unsharpness (means the chart was not flat, the "pockets" are a bit closer or further away)
-one side is unsharp (means the angle is not perpendicular, one side is further away than the other).
There is a reason why the industry invests big money in optical test benches.
The other option is to test at the infinite. The infinite is always at the same distance. Testing at the infinite is done in astronomy (using punctual sources... which is the best test one can do) or by using the horizon.
If you "test" on more ordinary subjects, you will not be able to get consistent results and you absolutely need consistent results to be able to compare lenses.
What does the horizon test teach us?
It allows us to find out:
-at which aperture the center is reasonably sharp
-how corner sharpness evolves with aperture
-to judge mid-frame sharpness
-to compare corner sharpness between lenses (unsharpness and extension)
-to compare lateral chromatic aberration between lenses
-to compare vignetting between lenses
-to see if your lens is correctly centered.
All this with very little risk of errors. The downside is that you need a tall building and fair weather, which is not as common as one would believe. Haze in particular is a problem.
Also: one should realize that with a DSLR one has a very powerful and sensitive analysis tool. You will find that none of your lenses is perfectly centered. You will also find out that the difference of sharpness between focussing at 20 meters away and focussing at the infinite is visible, even for a wide angle (which should answer your question about circles of confusion). I had this particular problem while testing a 24mm lens...