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). Camera settings as per previous pages.
Nikon D300S vs. Pentax K7
4.6MB JPEG (4672 x 3104)
5.1MB JPEG (4672 x 3104)
Given how similar their JPEG performances were, it's no surprise to see that the Nikon and Pentax are still at stalemate when processed from RAW. The two images are only really distinguishable if you check how many pixels each file is made up of.