Since LR came out, I have used nothing else to make my B&W conversion. So easy to do!
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I would say that too--and I have several plugins for PS---plus the b/w adjustment layer in CS3--and several very good actions. I've also demoed the Alien Skin pluging--prior to using LR.
I have a very strong preference for the technique of Martin Evening in LR (which can be duplicated in ACR, but easier, at least for me, in LR).
[a href=\"http://lightroom-news.com/2007/08/24/tips-for-better-black-and-white-conversions/]http://lightroom-news.com/2007/08/24/tips-...te-conversions/[/url]
I use, primarily, his technique of using the HSL panel (setting all saturation on it to 0--and I made a preset to set all those sliders to 0-- using the luminosity panel to adjust tones and then going back to the basic panel to adjust temp/tone, etc. Sometimes, since I like toned monos, I do use the split toning, but often go into PS to add a fill (color) layer--and perhaps other 'tweaks'.
Diane