In camera conversion opinions:

So I shot a few of the family today. Ended up with some quality shots, and was testing out my K30's B&W. I like how I can take any raw file and add any affect I want, specifically after I already took the photo. What I didn't expect to see, was how the in camera raw converter did such a good job.

Taking one shot, making sure it is sharp and exposed properly, I convert one jpeg in camera, and use ACR to process the raw again. Comparing the two jpegs, I have to say I am leaning towards in camera. Is this just my imagination or does anybody else use it too? I havent fiddled with spamm conversion so I don't know how realistic this is for a full card, but the IQ looks slightly sharper with no more noise.

In camera conversion, crop

ACR conversion, crop

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To see is to believe...PENTAX