Originally posted by Marc Sabatella Actually, the K20D does supposedly apply NR at ISO 3200 even with NR turned off.
It doesn't matter, because there still isn't the same amount of NR applied. There's more noise and more detail in the Pentax photo. To compare them you would have to add enough noise reduction in the Pentax photo to scrub away the detail that the Nikon has already lost, then compare them.
Even at the Strong settting on the K20D, it's not applying as much NR as the Nikon at its default setting. That's so that noise can be handled judiciously in post production, i.e. the photographer's way, not the point & shoot way. I'm not saying the Nikon isn't lower noise, all I'm saying is, the Comparometer photos are not a level playing field, there is not as much difference as the high ISO photos show.