Some folks have said the 50D, because of its higher resolution, takes to noise reduction better than the 40D. These ISO-3200 pictures were developed using DPP, with sharpness set to 3 and Chrominance NR set to 8 (Luminance NR set to 0). The pictures were then subjected to an application of Red Paw Media's Hot Pixel Removal (set to a strength of 30) and then my standard Neat Image settings were applied (after auto-profiling the dark area of the door located directly under the chair). As usual, to emulate what happens when you print the files on the same size of large photo paper I've normalized both files to a size of 4230x2820 (Pyramid interpolation via QImage Pro) and then applied a final USM of 200,0.2,0.

I'll withhold my opinion and let you decide if the 50D takes to noise reduction better than the 40D.