Earthbound Light does find a difference, but it also seems to explain why it won't make much difference for the majority of photos. My camera (Canon 40D) does have 14-bit capture and I haven't noticed a difference in shadow detail over the one I replaced (Canon 20D) - but given that I can't go back to 12-bit and save file space it is kind of a moot point for me. My take after reading on this subject is that it doesn't make much difference - unless you are seriously pushing exposure multiple stops. I suppose if you do a lot of low light shooting that may be an advantage, but I still think it is a very minor point when deciding on a camera. The bits are wasted on highlight detail (already enough) and noticeable in shadows only when pushed brighter.
I'd be interested to know how many people with the higher end Nikons leave their cameras in 12-bit instead of 14-bit...
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