I owned a K100D for 13 months and I had the chance to work a bit with K-m too. If I were in your shoes I'd get the K-m because all in all it has several features K100D miss (or has them on a lower level) such as:
- it is WAY faster in all aspect of operation (clearing the buffer, transfer the data to PC, in viewing pictures and so on);
- faster AF in all circumstances ranging from "a little faster" in broad light to "big difference faster" when lights go dim;
- the ability to work with SDM lenses (not an issue if you get the "K100D Super" variant;
- dust cleaning system (again see above, K100D Super has it too);
- a better LCD (I compared next to each other and the K-m's is visible better);
- I'd say a better ISO1600 IMO based on the finer aspect of the grain, easier to remove by the software such as Noise Ninja;
- obviously and highly debated upwards in this thread
more cropping ability which is always a good thing to have;
- I'd say twice the autonomy with hi mAph accus;
- a second generation SR mechanism (identical to K200D and K20D);
- whilst smaller it was comfortable for me to hold (a tall guy with much larger than average hands). Also it's pretty easy to operate with one hand;
- a plethora of new features in menus which can be from totally useless to you to highly remarkable depending on your personal preferences;
- a new camera carries warranty which is always a good thing;
The K100D has some advantages which again depend much upon your shooting style (top LCD - I love it, I'd say better/cleaner ISO 800, the selectable AF points). Whist I know it won't happen I guess for Pentax a K100D "Special Edition" in a K-m body with a Prime processor and a totally new electronics inside would make a very nice specialized camera for many of us.
Regards,
Radu