i'm not sure if the explanations have been very clear.
there are 3 variations of distortions, when the term is used in photography.
the first is a lens characteristic. this one is either barrel or pincushion distortion , former usually attributable to WA, latter to telephoto. this means that if you shoot with a spirit level, and the level is level, and you are shooting a grid that is perfectly vertical, and has gridlines that are perfectly horizontal... then the lens will not produce nice straight lines throughout the frame.
the next has to do with how parallel your sensor (in the cam) is to lines present in the world. if your sensor is vertically parallel to buildilngs, near or far... and this is achieveable with help of spirit level... then all buildings will be straight. simple as that.
for vertical perspective distortion or horizontal perpective distortion, you can position yourself near a window. if you are standing at angle to window, you will notice that the bottom ledge doesn't seem exactly straight - this is because the ledge is coming towards you, or going away from you. some sort of parallax error. similarly when you look up, the two sides of the window will converge at the top.
the last has to do with focal length. wide angles tend to emphasize closer objects. for example, if you see a typical UWA seascape, the rocks are many times the size of the sky. this is obviously not the case in reality. if you shoot with a focal length undesirable for the distance you are from a human subject, then you will get a slightly bloated face - not everyone will notice it, but when you see it enough, you will see it everywhere, especially in clubsnap P&P. this doesn't really apply in landscapes, actually.
something more you can read:
http://www.clubsnap.com/forums/showpost.php?p=3838320&postcount=2