A simple tripod test in the kitchen. Settings: f4.0, Auto White balance, best JPEG. The compacts were on Manual, the 40D on AV. Lens for the 40D is the Sigma 18-50 2.8 EX (version 1). No post processing.

Observations:
- The S80 holds it's own with the S95 up to ISO 200 but at ISO 400, the S95 is clearly less noisy.
- The S95 seems to oversharpen and the color temp is on the cool side
- The S95's FOV is more like 30mm, not 28mm

Caveats:
- The desk drawer softness in the 40D shots is probably attributable to narrow f4.0 DOF

(This is pretty boring stuff but after taking the time to make the shots, they may be of interest to others.)