In my opinion, regarding resolving power for 35mm film, in both cases we go beyond from what usually is in the film.
Problem with the Plustek 120 is that it lacks a focusing system, so you have to process the negatives to have very flat strips (leave strips inside a book...), if not we have problems...
Problem with the Frontier is that the scanning service normally does not use maximum resolution beacuse it's slow.
For MF the Plustek clearly has a better resolving power, because the Frontier delivers a maximum 4700x4700 scan size, being the effective yield lower.
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We have to understand what's a Frontier/Noritsu digital minilab... these are amazing systems, delivering beyond 2000 perfect prints per hour, well scanned, and amazingly well corrected automaticly, beyond that it eats almost one roll per minute if necessary.
Time ago those systems were important enough to make all film manufacturers re-engineer color negative films to perform optimally in those systems, even today a really proficient Ps operator is required to match what the minilab makes with the image enhancing software. See here the Image Processing section:
https://www.fujifilmusa.com/shared/b...0_Brochure.pdf Each system had a personality, both delivered an amazing aesthetics...
Regarding the scanner, we have to understand that paper rolls had under 12", so the scanner was designed to match the max print size and the specs of the laser printer that exposes the photopaper.
It is not a common linear sensor scanner, the SP-3000 has a 2048 x 1536 area CCD sensor, but CCD has micro-movements from two piezoelectric actuators. They displace the sensor a number of times depending on the print size, I guess that all this works on the fly... because 2k prints per hour are not a joke...
Scan sizes for 35mm are:
2048 x 1536
2048 x 3072
4096 x 3072
8192 x 6144 (eight passes) as always there is a loss from size to effective...
The great thing of those minilabs is color processing, in fact the color space of monitors does not match the one in photopaper, so it's difficult to optimize a print in the PC, this is a limitation that the automatic software in the minilab doesn't have, because nobody is adjusting the image to look nice in a monitor, and the minilab knows what to do to make prints look nice.