Originally Posted by svenphoto 
well you are absolutly right...!the difference in price is even bigger adding 2 2.8 sr lenses in the combo,i.e. k10d+2 da* =2000euro d300+ 2 2.8 sr lenses = 4000euro.....thats why i love pentax .
Let us talk about real prices with the comparison of the OP (K20D vs 40D).
40D+Canon 70-200 f4 USM IS +Tokina 12-24+canon 50f1.8II+ Canon 300 f4 USM IS + Tokina 16-50 = 1100+1100+ 450+ 80+ 1200+ 650=
4580 USD
K20d+ Pentax 70-200 (ops, let us say 50-135 f2.8)+ Pentax 12-24+ Pentax FA50 f1.4+ Pentax 300 f4 + Pentax 16-50= 1300+800+650+200+1250+650=
4850 USD
Of course I am not considering other things such as the flexibility of the system, third party equipment.... I think that some people should start to explain its decissions in terms of preference rather than it terms of price. With the new offers, seems that Pentax is not a bargain anymore. It is no more (and no less) than an excellent system for those that make a given type of photography.
Btw Sven, this is nothing personal against you, I am just using your quote to make a point.