right, the handling of the d40x compared to the 400D is in my opinion flawed....many settings that should be (and are on the 400D) at hand are hidden in menus. Also, the lack of the mechanical drive for focusing rules out a lot of very good glass, such as nice primes, macro lenses etc. that are reasonably price
As to your earlier point about non-canon/nikon lenses, canon actually has the edge here, canon has the smallest distance between the sensor and the rear of the lens of any manufacturer.....and you can always move AWAY from the sensor with adaptors, but if you move towards it you start fowling things. I have an m42 screw mount adaptor for my 30D which allows me to use a lot of lenses such as the carl zeiss stuff, i can easily get an adaptor to use OM fit olympus lenses, and can also get adaptors to use nikkor lenses albeit without autofocus.
The CMOS of the canon is favourable in low light, and very similar in good light. The handling of the two is very similar but you can get the battery grip for the 400D at a later date if you decide that you do need a bit more size. The canon uses the cheaper compact flash cards vs sd, which also are common throughout the higher range of slrs so if you wanted to upgrade body you don't have to mess around with new memory.
There are far more "enthusiast" lenses avaiable for the canon too, such as the 70-200 F4....a slightly darker version of the profession F2.8 lens, but at ~£400....and just as sharp (some people debate that it's actually sharper). Same with the 17-40 F4L......not far from a grand less than the 16-35 F2.8, but arguably sharper. Again, nikon only do the £1k+ version of this lens.
The D40 doesn't have the ability to take a wired remote, which seriously limits long exposures at night as you are restricted to the 30 seconds or holding your finger on the shutter button (not ideal at all) where as the canon can take both wired and wireless.
Just my 2 cents
I do think that for enthusiasts canon offer far more.....as a professional with the likes of the d300 and d3 on the market, when money isnt as much of an issue it's imo a much closer ball game, but at this end of the market it's in canons favour.....that's why the 400D is the only dSLR to ever make it into the top 10 selling cameras world wide 
As to your earlier point about non-canon/nikon lenses, canon actually has the edge here, canon has the smallest distance between the sensor and the rear of the lens of any manufacturer.....and you can always move AWAY from the sensor with adaptors, but if you move towards it you start fowling things. I have an m42 screw mount adaptor for my 30D which allows me to use a lot of lenses such as the carl zeiss stuff, i can easily get an adaptor to use OM fit olympus lenses, and can also get adaptors to use nikkor lenses albeit without autofocus.
The CMOS of the canon is favourable in low light, and very similar in good light. The handling of the two is very similar but you can get the battery grip for the 400D at a later date if you decide that you do need a bit more size. The canon uses the cheaper compact flash cards vs sd, which also are common throughout the higher range of slrs so if you wanted to upgrade body you don't have to mess around with new memory.
There are far more "enthusiast" lenses avaiable for the canon too, such as the 70-200 F4....a slightly darker version of the profession F2.8 lens, but at ~£400....and just as sharp (some people debate that it's actually sharper). Same with the 17-40 F4L......not far from a grand less than the 16-35 F2.8, but arguably sharper. Again, nikon only do the £1k+ version of this lens.
The D40 doesn't have the ability to take a wired remote, which seriously limits long exposures at night as you are restricted to the 30 seconds or holding your finger on the shutter button (not ideal at all) where as the canon can take both wired and wireless.
Just my 2 cents
I do think that for enthusiasts canon offer far more.....as a professional with the likes of the d300 and d3 on the market, when money isnt as much of an issue it's imo a much closer ball game, but at this end of the market it's in canons favour.....that's why the 400D is the only dSLR to ever make it into the top 10 selling cameras world wide 



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