Thanks a lot for your answer Andrew. I have taken the same files, resized them to a 1024 pixels width (the greater possible setting for the PKS output sharpening for the web) and applied the PKS output sharpening (1024 pixels, medium edge). These are 100% crop from these files:
-Input sharpening : PKS, High Res, Medium Edge ; Output sharpening : PKS, 1024, Medium Edge
-Input sharpening : PKS, Scanning Back; Output sharpening : PKS, 1024, Medium Edge
The first file looks more natural (very slightly under-sharpened ?), the second one certainly over or incorrectly sharpened. I will run the same test with actual prints.
franck
[Post edited because of inverted files]