I find the whole conversation somewhat humorous based on my historical context. Having worked with the first Leaf back the cameras today are light years ahead but we still did great work with those antiques in the day. I am quite sure the MF cameras exceed any practical film I used.
The question is not if MF is better then the Nikon for me. It is if it is 3 times better, since the Pentax cost that much more. For me no. I guess its the business guy and not the scientist that is making the decision. From a cost analysis point of view the Nikon is a better decision. Two bodies plus extra cash instead of one. Then again I never have been paid to shoot a test target so my reasoning maybe flawed.