I consider the "digital negatives" to be the finished files, including any pp, in jpeg for the client. I also offer more extensive pp for a small fee, but basic images include some pp. I give my clients 1600x2400 res files. I use DPP to resize and rename the files for the clients.
On my end: I keep a backup of the original file, straight out of the camera, and a copy of the pp files that were given to client as my "digital negatives".



