Your desire to use the same magnification for each image is understandable, but perhaps it would have been a better test to use the same size prints for the test. Most people ask for a print of a certain size, not of a certain magnification, and the results may have been truer to real world issues.
Also, might it not have been worthwhile to use lenses that produce approximately the same image size, such as the 20mm for the digi and, what, 35mm or so for the film camera? I don't know the answer to that since the introduction of different lenses could effect the test, but then again, it's said that digital "sees" things differently through a given lens than film does, so maybe it's a non issue. What do the experts say?
I think that what Gianfranco did was a better technical comparison of sensor technologies; a test following your suggestions would be better as a comparison between film and digital *systems* in the real world. Both kinds of test are valuable.
S

