For the xxD users out there the only real upgrade would be to go FF. Canon knows that and that is why they do what they do.
My next upgrade will definitely be the 5D XX.. right now I have the 40D and im happy with it but Canon lens line especially L are made for full framers.
For the 10D, 20D, 30D users out there, there is no use of upgrading to the 40D because there is not that much difference between those cameras... of course some wonderful added features and performance but image quality at low ISO is pretty close.
My next upgrade will definitely be the 5D XX.. right now I have the 40D and im happy with it but Canon lens line especially L are made for full framers.
For the 10D, 20D, 30D users out there, there is no use of upgrading to the 40D because there is not that much difference between those cameras... of course some wonderful added features and performance but image quality at low ISO is pretty close.