Hi Abstractational, I can't answer all of your questions, but a bit of history may help - to start off.
Pentax's first line of digital cameras were the *ist models, then came the K models - K100, K100 Super, K10, K200, K20, KM or K2000 and now the K7 (in that order). All the K models have in body image stabilization (except the K110 which I'll just bypass).
The K100, K100Super are 6MP cameras, entry level and very good, very low noise. The primary difference is that the Super model handles the newer SDM lenses (Silent autofocusing motor as compared to the screw drive AF).
The K10 is the semi-pro model with a 10MP sensor with enhanced operator controls.
The K200 is the entry level model replacing the K100 and K100 Super. It is essentially a repackaged K10 with out the enhanced operator controls.
The KM or K2000 is the new base entry model, 10MP, better autofocusing
The K20 replaced the K10, uses a 14MP sensor. This model was replaced by the K7 a couple of months ago. This is Pentax's top of the line models.
So right now the current models are the K7 and the KM (or K2000)
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I have had the K100 for almost 4 years. It's a great camera. I recently upgraded to the K20, keeping the K100. All the lenses (are interchangeable), however only the K100 will NOT use the SDM lens model. There are only a few SDM lenses available - mainly the f2.8 faster lenses, so it is really no big deal (well to me, anyway).
In that the K100's sensor is 6MP it is essentially less nosier than the K20. Both are great cameras. The K20 is a bit larger and heavier (5oz) than the K100. I am really not into IR, however I would believe that the R72 filter would work just fine. Here is some information...
Pentax K100D Infrared Test Pentax K100D Digital Camera Infrared Test | digital ImageMaker international: for photography, camera, art and business reviews, tutorials and great images
The K100 is very similar to the D40. I had a choice and selected the K100 - and so far not sorry, and not really looking to replace it.
You can find K100 to K20 comparisons on line. It all depends on what you are looking to do with the camera. They are both great. With the K7 released, you can find down in the marketplace forum, used K100 and K20 at very good prices.
hope that helps...