With the introduction of the new 14mp Pentax coming out I think that it's about the best time to post a comparison with my 6mp Pentax K100D and my 14mp Sigma SD14.
I modified a Pentax M-Mount 50mm f2 lens to fit both cameras, by removing the aperture leaver and the plastic ring around it.
Here's the before picture
after
This mod also allows you to use AV with the K, and M mount lenses on a Pentax camera.
Which is what I did with this test.
Everything was shot on the same tripod, without moving it, ISO 200, F8, and pop-up flash. In AV making my life a little easier.
The raw files were saved as JPG, without any processing, and then re-sized to 800 pixels (posted size), or 2500 pixels, pixel peering size.
K100
for the pixel peepers
SD14
for the pixel peepers
K100
for the pixel peepers
SD14
for the peepers
I don't think that I can possibly make the test more fair, at this time.
I'll be watching my band width, and might remove the large images some time next month if it looks like I might exceed it.
Just a quick edit, the Sigma has a crop factor of 1.7, vs the Pentax 1.5
This is why they appear a little larger