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the quality of the sharpening process depends greatly upon the quality of the interpolation of the original RAW file.
Great point -- This is so important it cannot be understated.
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In this respect ACR3.1 produces much better edges than any of the other RAW convertors on the market at the moment and can be sharpened to produce a much more detailed image.
However, I totally disagree with this. ACR3 may be better than anythiing else available for the Mac, but RSE is a better converter for edges and detail, hands down. IMO even C1 produces better detail than ACR3.
Sidebar note to the above: I had a long-time LF shooter tell me that he was disappointed with results he had seen in large prints from high-end DSLR's. Since it is well-known I print large, he asked my opinion. My reply was "a picture is worth 1000 words," and I sent him an 8x10 crop from a 36x54 print made from a single 1Ds2 file. That file was converted with RSE, sharpening on and set "0". The file was then processed and sharpened with Smart Sharpen (one pass at 1/150) as outlined above. The image was then upscaled per my previously explained routine, and the crop printed. Anyway, to the point -- when he saw the crop, he immediately ordered a pair of D2x's on the spot (he was a Nikon shooter from before) and put his film gear up for sale.
Cheers,
Jack