That is probably because 35mm photo gets cropped even more
(compared to sd800 photo) when printing 8x10?
That is the main reason, of two important ones. Well done!
The sensor in the SD800IS is 5.76mm in horizontal dimension. The
lens is 4.6mm in focal length at the wide end. A 35mm film frame
is 36mm in horizontal dimension. So the crop factor is really
36mm/5.76mm = 6.25.
6.25 * 4.6mm = 28.75mm 35mm equivalent. 28mm is the diagonal
equivalence which is different because the SD800 is 4:3 ratio
sensor while 35mm is a 3:2 ratio. When you crop them both to 8x10,
you end up with both as 4:5 ratio sensors.
If you crop the SD800 to 4:5 the sensor becomes 5.4mm wide (down
from 5.76mm) while the 35mm sensor becomes 30mm wide (down from
36mm). The crop factor is then 30mm/5.4mm = 5.56 - a lower crop
factor than the "6" used for diagonal equivalence or the 6.25 used
for horizontal equivalence of the whole sensors.
5.56 * 4.6mm=25.6mm, 35mm equivalent.