Trust me, those posts are not from Nikon. Nikon doesn't spam forums, and if they did they would certainly use corrct spelling and grammer. This is some knucklehead spamming the forums and hopefully the posts will be removed by the mods soon.
Oh dear, I should have known that...I believe that sometimes Canon, Nikon, Sony, and (or) other manufacturer personals visitthe forums often, to check on the people's reactionto-wards their new products, &the competitionsetc...(To think that I was aboutto send him/her a P.M. regarding the Nikon cameras & lenses. :shock
Anyway to be back on the topic, I already said that the Nikon D40 is no comparison to the Canon S3 I.S.; butif you want to compare them, then the Nikon D40 will win hands down! Regarding price, the Nikon D40 still wins IMO UNLESS you think the zoom of the S3 I.S. is essential for you.
The superb high ISO performance of the Nikon D40 will win the I.S. on the S3 anytime.
This is my take on the comparisons.