It is just a ratio of the area seen by the lens, the 3x or 3.5X factor when com paring a lens for a 35mm camera to a lens for a 4x5. The visual effect of a 300mm remains a 300mm whether you use it with a 4x5 or a 35mm or an 8x10 format camera, what alters is how much horizonal and vertical coverage of the subject you get. If you are going to equate a 105mm lens on a Nikon or Canon or whatever to a 300mm lens used on a 4x5 you will also have to acknowlege that depth of field at anny given f/stop will change too. My feeling is that thi s is often negated by what is a prime f/stop for a lens for a 35m system is ofte n something in the f/5.6 to f/8 range whereas with a lens for a large format camer a the prime f/stop will be in the f/16 to f/22 range.
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