I have made comaprison test prints with my Epson 2200, 20D to S3, with the same model lens. The S3 seems to resolve as much detail, in teh prints at least, as the S3. The S3 prints, even in normal dynamic range scenes, to my eye, creates a more filmlike image, especially in highlights. And becasue you can 'expose to the right' more with teh S3, without blowing highlights, I think the shadows and midtones look that much better.
Thom Hogan felt teh 20D actually resolved more than the 20D. And M. Reichmann seemd to think so to.
Dave Eckells from Imaging Resources is on record saying , (a post here) that the 6MP S2 printed up at what looked to him to be about 8MP.
Anders Uschold, from British Journal of Photography, does some of the most technical tests in Europe. He wrote:
“The Fujifilm FinePix S3 Pro posesses a very progressive sensor design. Instead of any external interpolation method known to my test laboratory, here the interpolated mode provides a real increase of detail information. Using high-end, well-suited lenses, the camera can compete with eight million pixel models of other manufacturers.”