Bernard,
I downloaded some appropriate test images from Imaging Resource and measured MTF50 with Imatest. I got the following results:
Pentax 645D: 4605 LW/PH
Nikon D3X: 3057 LW/PH
Eric,
Interesting results. I don't know which images you downloaded, but for some testing on own, I downloaded D3XhRES6048F for the D3x and 645DhRES7264F.JPG for the 645. My Imatest results are shown below. The 645 resolution varies in the horizontal and vertical axis, so I chose the vertical for testing.
The problem is that the 645 image does not appear to be sharpened and the D3X image appears oversharpened to my eye, even though Imatest reports slight undersharpening. My results for MTF50 are shown:
D3x: 2750 lw/ph unsharpened, and 2818 lw/ph with Imatest standard sharpening.
645: 3021 lw/ph unsharpened, and 3773 lw/ph with Imatest standard sharpening.
Sharpening is said to be less critical with cameras lacking a low pass filter, but the 645 does appear to need sharpening. The D3x has a slightly lower MTF at Nyquist, consistent with the low pass filter, but there appear to be a lot of artifacts beyond Nyquist, which I would consider undesirable.
I think that the characteristics of the two sensors are so different that it would be difficult to equalize the variables with Imatest, where oversharpening can lead to MTF50 well beyond Nyquist consistent with artifacts. Ideally, one would use deconvolution sharpening for the D3x, but I don't see a raw file. Looking at the rendered images, the 645 appears smoother, but the magnification is greater as Bart pointed out.
Regards,
Bill