Originally posted by FHPhotographer
then crop at 4x6" (or so)out of middle and view them at full resolution on screen and printed...
This would be an unfair and unequal comparison.
As kenyee said, print'em out, both giving the best treatment you can. But you'll need 17" x 24" to really see the difference.
If you want a method to compare on screen:
Resample the K100D image to 14.6 MPixels (use the exact pixel dimensions of the K20D) using a good upsampler (bicubic at least -- most photoeditors can do this). Then compare at 100% magnification. No need to crop anything.
Notice: Some (good) upscalers produce wonderful images. So, watch out for lack of detail / texture in the upsampled images. This holds particularly true for images not in ISO 100 -- as larger pixels have less noise and upsampling doesn't create noise.
Notice 2: This method is even more important to evaluate tele converters. Because sometimes, pure upsampling outperforms them.