This is our standard studio scene comparison shot taken from exactly the same tripod position. Lighting: daylight simulation, >98% CRI. Crops are 100%. Ambient temperature was approximately 22°C (~72°F).
Canon EOS 40D vs. Pentax K10D
Canon EOS 40D: Canon EF 50 mm F1.4 lens, Aperture Priority, ISO 100
JPEG Large/Fine, Manual WB, Default Parameters (Standard), Self-Timer (with MLU)
The K10D demonstrates approximately the same levels of detail as the EOS 40D but simply isn't as sharp, at first glance it really looks as though the K10D image isn't properly in focus but as you will see on subsequent comparison pages the detail really is there it's simply that the camera's built-in image processor isn't extracting the detail (or is destroying it with heavy-handed noise reduction).