For a (more) level playing field for comparison we also shot our studio scene in RAW mode with each camera and converted it using Adobe Camera RAW. Because Adobe Camera RAW applies different levels of sharpening to different cameras (this confirmed) we had to use the following workflow for these conversions:
Load RAW file into Adobe Camera RAW (Auto mode disabled)
Set Sharpness to 0 (all other settings default)
Open file to Photoshop
Apply a Unsharp mask: 80%, Radius 1.0, Threshold 0
Save as a TIFF (for cropping) and as a JPEG quality 11 for download
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 D5000 (RAW) vs. Nikon D60 (RAW)
3.4 MB JPEG (4288 x 2848)
2.6 MB JPEG (3872 x 2592)
With the JPEG engine removed from the equation, the results from the D60 and D5000 are remarkably similar. The D5000 is rendering the additional detail on the medals in the third crop in exactly the way you might expect of a higher-resolution sensor but there's not a huge difference, even if you look very closely.