I have gotten pretty sophisticated with sharping on the 10 and 12 MP images from my canon gear to get really good prints up to 36".
Now that I have upgraded to a P30 the 31MP images are already pretty sharp.
Do you use any special sharpening techniques for the higher resolution DB files?
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i usually apply a light focus at 20% on the small/fine setting in C1 pro or dont use it at all.
if its in good focus, i would run USM in PS at about 100-200%, .3 radius, 0 threshold.
compare it to what my 8MP files go through: USM 25/.7/0, USM 200-300/.3/0
all those settings are for when you output on photographic paper, not injet printing.