With all due respect, why would somebody compare the 40D to the Nikon D80? Maybe if you knew what Nikon's camera lineup was you'd be comparing 40D to the Nikon D200.
The Nikon D40x/D80 compete with the Canon Rebel XTi. The Nikon Nikon D200 competes with the Canon 40D and 5D. The Nikon D2Hs/D3H competes with the Canon 1DMkII/1DMkIII. The Nikon D2xs/D3x competes with the Canon 1DsMkII/1DsMkIII.
Nikon has two cameras competing with the Rebel XTi (Nikon D40x and D80), While Canon has two cameras competing against the Nikon D200 (40D and 5D) There's no question that competition is thick between the two camps in the low/mid end DSLRs, but high end is where Canon appears to have the edge. Probably not for long though, their 1DMkIII had some serious focusing bugs that weren't quite shaken off and leaves a bad impression on the Pros who rely on their equipment to perform with a high level of consistency.
Also, let's not forget one major differentiating factor between the two brands. Canon DSLR lenses, even their highly prized L lenses only come with a 1 year factory warranty. Nikon DSLR lenses, all across the board come with a 5 year factory warranty. This is something that is often overlooked by newcomers, and conveniently left out of discussion by Canon fanboys. Wanna really bring up a sensitive subject? Let's talk about how L lenses require white casings because it's scientically proven their flourite packed L glass becomes extrememly unstable and susceptible to warping in high temperatures. YIKES! maybe that's one of the reasons Canon lenses have such a crappy warranty.
It's not always about the cameras bodies, the lenses are also important, if not paramount.
When it comes to electronics, nobody's immune to problem. Remember Nikon's banding issue or the moire artifacts?
As for warranty for lenses, I think most people are not bothered by it because most of the lenses work perfectly fine for many years. I used to buy only used lenses that are a couple of years old, and they are still working today, even after being banged around a couple of long haul flights. Similarly, the white lenses tend to be an issue that's brought up only by Nikon fanboys because people have been using these lenses in hot desert warzones, or bright sunny sports arenas without any problem. What I'd say about lenses is that both Canon and Nikkor lenses are pretty good, but Nikon's lenses tend to be more expensive or similarly priced, albeit with less features, for example IS (VR) or USM (AF-S), especially for prime lenses.
In general, I'd say that all these companies have their strengths and weaknesses. However, while it's difficult to say who is the best, I think Canon is on the whole the most well rounded company, which has products that can cater well to everybody, for every budget and requirement. This is especially important for amateurs or hobbyists because you don't have to change your entire system if your interests change.
I must qualify that I'm not exactly a Canon fanboy because I actually reverted back to shooting triX on my OM-1. But if I need to get a DSLR, I'd stick to Canon.
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@ Razor, Mik & Dan Glecker
With all due respect, why would somebody compare the 40D to the Nikon D80?
Maybe if you knew what Nikon's camera lineup was you'd be comparing 40D to the Nikon D200.
The Nikon D40x/D80 compete with the Canon Rebel XTi.
The Nikon Nikon D200 competes with the Canon 40D and 5D.
The Nikon D2Hs/D3H competes with the Canon 1DMkII/1DMkIII.
The Nikon D2xs/D3x competes with the Canon 1DsMkII/1DsMkIII.
Nikon has two cameras competing with the Rebel XTi (Nikon D40x and D80), While Canon has two cameras competing against the Nikon D200 (40D and 5D) There's no question that competition is thick between the two camps in the low/mid end DSLRs, but high end is where Canon appears to have the edge. Probably not for long though, their 1DMkIII had some serious focusing bugs that weren't quite shaken off and leaves a bad impression on the Pros who rely on their equipment to perform with a high level of consistency.
Also, let's not forget one major differentiating factor between the two brands.
Canon DSLR lenses, even their highly prized L lenses only come with a 1 year factory warranty.
Nikon DSLR lenses, all across the board come with a 5 year factory warranty.
This is something that is often overlooked by newcomers, and conveniently left out of discussion by Canon fanboys.
Wanna really bring up a sensitive subject?
Let's talk about how L lenses require white casings because it's scientically proven their flourite packed L glass becomes extrememly unstable and susceptible to warping in high temperatures.
YIKES! maybe that's one of the reasons Canon lenses have such a crappy warranty.
It's not always about the cameras bodies, the lenses are also important, if not paramount.
When it comes to electronics, nobody's immune to problem. Remember Nikon's banding issue or the moire artifacts?
As for warranty for lenses, I think most people are not bothered by it because most of the lenses work perfectly fine for many years. I used to buy only used lenses that are a couple of years old, and they are still working today, even after being banged around a couple of long haul flights. Similarly, the white lenses tend to be an issue that's brought up only by Nikon fanboys because people have been using these lenses in hot desert warzones, or bright sunny sports arenas without any problem. What I'd say about lenses is that both Canon and Nikkor lenses are pretty good, but Nikon's lenses tend to be more expensive or similarly priced, albeit with less features, for example IS (VR) or USM (AF-S), especially for prime lenses.
In general, I'd say that all these companies have their strengths and weaknesses. However, while it's difficult to say who is the best, I think Canon is on the whole the most well rounded company, which has products that can cater well to everybody, for every budget and requirement. This is especially important for amateurs or hobbyists because you don't have to change your entire system if your interests change.
I must qualify that I'm not exactly a Canon fanboy because I actually reverted back to shooting triX on my OM-1. But if I need to get a DSLR, I'd stick to Canon.