35mm is my favorite focal length, and at one time or another I have tried almost all of them, and I have posted some comparisons at
http://ca.geocities.com/spirope/infinitytest.htm
I found something intriguing there. You were using this method:
"The film photos were printed onto paper (involving some sharpness loss) and then scanned in from those prints, involving further loss. The digital image, by contrast, is always as good as its first generation no matter how many times it is copied digitally."
and compared a scan of a print with a digital image displayed on the monitor, and you concluded that:
"The S40's resolution beats most of the Pentax prime lenses at the centre, and rivals several at the edge. This tiny, shirt-pocket sized camera offers full control, including setting the apertures and shutter speeds. The Dimage 7's photo is sharper still, rivalling the 50mm f/1.4 Pentax."
If you want to compare lenses with lenses, I suspect you should use the same method/procedure for all of them.
If you want to compare prints with prints, you should make prints from the digital files too.
In your opinion, what this test really compared ?
cheers!