I've read the arguments in this and other threads and it seems to me that those who want to argue will continue to do so forever, regardless of the evidence.
The plain simple truth is that, given the constraints of the two differing systems -- DX and FX -- there ARE differences. Testing with zoom lenses, especially consumer zooms with variable apertures, and/or macro lenses with variable focal lengths at various focused distances, is asking for poor results. Using fixed focal length primes of known optical performance is the only way to test effectively.
Based onmy own experience (been shooting since the early '60's), given a 12MP DX body and a 12MP FX body, there is approximately 1-stop difference in the point where the sensor opto-mechanical characteristics (photosite-size, Bayer & AA filters, micro lenses, etc) appear to affect diffraction effects, regardless of the lens in use: f/11 and f/16, respectively (the D200's 10MP DX sensor appears to come in at about f/13). This is assuming that one is examining a top-quality print of the same size (8x12 inches) from both images. This appears to be to be nearly 1-stop worse in each case than similar prints made from half-frame and full-frame 35mm B&W negative material: essentially f/16 and f/22, respectively. However, the onset of diffraction limiting with film appears to be gradual and lens-dependent whereas the onset of diffraction limiting with digital is much more rapid and dependent on sensor physical characteristics.
Also, I agree with Thom: given the same size resulting print of the same image taken from the same distance, One needs a 200mm f/2.0 lens to get the same effective DOF using either a DX sensor and/or half-frame 35mm film as compared to a 300mm f/2.8 lens using either a FX sensor and/or full-frame 35mm film.