I did do a test with RAW files from Imaging Resource that I posted in another thread
https://www.pentaxforums.com/forums/668540-post29.html
Since they are relevant also in this discussion I have copied them here. These are 100% crops, so they take into account cropping. As I state in my previous post, I think that the differences between "best in class" APS format cameras are almost undistinguishable.
The RAW files from Imaging Resource are for K20D (K7 not yet available), D90 and EOS50D. I converted them all in Raw Therapee, using "zero" settings for all values, except for exposure which was adjusted to give all images a similar white level. I used was the "multi targets" from Imaging Resource from which I cropped out the "Kodak Target" as a good representative image.
I have attached JPEGs of the resulting images below, scaled to the same sensor resolution (12 Mpix), 100% crops. When looking over the images, there seems to be some inconsistencies in the focusing, but since I only look at the noise structure, that should not be an issue.
When I looked at the resulting images, this was my take on them (note that this were subjective and others might come to other conclusions).
1. All 3 cameras are extremely capable and as indicated by the DxO SNR curves, they are all very close in overall "image noisiness", with a slight advantage to K20D at lowest ISO, in having 1 dB lower noise at its lowest ISO vs. the D90. I.e. at its best setting the K20D should produce a slightly cleaner overall images than the D90. But at higher ISO, there is a slight advantage to the D90.
2. Looking at the higher ISO images (ISO 1600 and 6400) for all tonal ranges, except for the darkest tones, there seems to be no big difference in the noise levels. To me they all give a similar "noise impression". The D90 looks cleaner in the darkest tones whereas the K20D looks cleaner in the lighter tones. Overall the EOS50D looks slightly noisier but the difference is quite small.
3. Looking at the character of the noise, I personally felt that the noise for K20D is somewhat smoother looking than for the D90. The D90 seems to have more "posterized" noise. When I cleaned up the images in "Neat Image" I felt I liked the result from K20D better than for D90. But with the differences being quite subtle, I think that Nikon and Canon owners would be equally right in claiming a preference for their respective brands.
Best regards,
Haakan
K20D ISO 100
D90 ISO 200
K20D ISO 1600
D90 ISO 1600
EOS50D ISO 1600
K20D ISO 6400
D90 ISO 6400
EOS50D ISO 6400