While I agree with Pete's view that film is the limiting factor in 35mm and MF, I am not willing to trash LF lenses. Most modern LF lenses perform at or near the diffraction limits for the aperatures we use them at. Pat points out the problems with using resolution and the Rayleigh limit as absolute measures, nontheless, they give an indication of MTF limitations. At f/22 your just not going to get more than 68 lp/mm out of any lens regardless of what size film you put behind it (the lens doesn't know). Chris Perez's numbers show some lemons, but the overwhelming conclusion from his data is that most modern lenses (post 80s) are pushing diffraction limits at f/22 and many at f/16 as well. The reason we all see "better" resolution from MF is that we are shooting the Hassies and Mamiyas at f/11.
But Pete is right about tonality. More film area counts.
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