Canon over Nikon?

While your researching... Have you read here>>>>> http://www.dpreview.co​m/reviews/
DPREVIEW also has a great bunch of folks on there forums.

My opinion: for your $1000.00 the XTi with the EF-s 17-85mm f/4-5.6 is usm would use that up. The XSi with the EF-s 18-55mm f/3.5-5.6 is will leave you $100.00 to go toward a 430ex flash or CF cards.
Personally, I think image quality is equal for both lenes and I like the longer range of the first one. So, do you think she will use the extra features of the XSi over the XTi? The 2mega pixles is moot umless she want to print wall sized prints.

thebac wrote in post #4855481
Just two clarifications (JMO, of course): The D2X has an excellent low-ISO sensor, but it's absolutely dreadful at high ISO (meaning above 400).

That's correct. You have to use it in the proper condictions (e.g. studio) which is true for a lot of bodies. 5D is great for portrets and landscapes but don't use it for sports. That's why my advice was : first define your functional needs then go look for the camera that can cover those areas.

thebac wrote in post #4855481
Fuji S1, S2, and S3 are rather awkward bodies, but the S5 is based on the D200, so it actually combines a good body with a low-noise/high dynamic range sensor (which is unfortunately too low resolution).

Yes, but the software is fuji.
Also the D200 wasn't designed to handle the processing of the Fuji files so the camera is not very responsive. Fuji has actually a double sensor "array". One is used specifically for the highlights. That's how they get that great dynamic range. After exposure the data from the two sensors arrays are merged which requires a lot of horsepower. The filesizes are also a lot bigger (14 bit). The D200 "architecture" was not designed to handle this heavy processing. The S5 is reasonably responsive, but the S3 is awfull in that respect.
A guy who used a S3 has something like this as his signature. "I shot him as a baby and the camera kicked in just in time to capture his marriage".