Hi, I am not entirely sure about the resolution of 35mm Ultra Color 100 - it is quite amazing stuff. Just for fun, I tried scanning a snapshot I took with my Minox P+S at different resolutions. Even with my rather non detail oriented eyes, I could clearly see more detail at every higher resolution setting, which is why the file is dang big.
What I actually would like an opinion on is the color bit rate aspect. These newer scanners have much higher color bit depth than the digital cameras, but they also have LED backlighting, which may or may not have the color capability of 42 bits. It very much depends on what LED they chose.