That means if you print a negative 8x10, then trim the
edges of the negative with scissors and print the resultant smaller
negative also at 8x10, you end up with smaller depth-of-field in
the final print that came from the smaller negative.
If you say scissors can change the DOF in your examples above then
you can easily induce a change the DOF of your S3 to be less than
the 10D.
Smaller sensors (or film) have less DOF at the same f-stop, focal
length and final print size because they have smaller CoCs. This
has nothing whatsoever to do with quality loss.
Bob Atkins on the subject:
"• Using the same lens on a EOS 10D and a 35mm film body, the 10D
image has 1.6x LESS depth of field than the 35mm image would have
(but they would be different images of course since the field of
view would be different)" --
http://www.bobatkins.com/photography/technical/digitaldof.html
Yeah. That's dead wrong. It appears he knows something is wrong
since he says you have "different images." If you wind up with
different FOVs then clearly this is all non-applicable.
No one claimed that a different format with the same lens focal
length has the same FOV. We just claimed that, if you accept that
obvious fact, then you will have less DOF with the smaller format.