Originally Posted by benjikan 
There are ways to improve the rendition of the K10D that will give it similar resolution to a Pro Back of 31.6 megpaixels. I will be shortly doing an Ad Campaign with the K10D where I could have opted for a Digital Back. I will shoot in RAW and introduce three layers with a microscopic shift on each of the layers. After doing so I will sharpen the layers at between 0.3 and 0.5 pixels at 240 to 300 percent. It works very well. What I do is use two colour layers and one B&W layer. I still use the "Soft Light" setting. I am effectively getting the impression of a 30.6 megapixel image. The pixels are all slightly offset. It really does work quite well.
Thought I would share that with you. Theoretically it is not 31.6 mega pixels, but it sure looks like it.
Ben
Thanks for the info, Ben. Your sharpening technique is excellent and I use it often.
I would like to know more about the application of the method you use and how you do it. Is it done in Photoshop?
The image you posted looks stunning.
Cheers,
Lance