There was some talk about the sharpening in ACR vs LS in the first long post discussing ACR. The view was expressed that LS sharpening was so good, it couldn't be beat.
I've been spending some time looking at options. I've reached no definitive conclusions as yet, but I decided to post this and get the ball rolling. Rather than embed lots of images in this post, go to this page http://www.pixelpixel.org/acr_vs_ls.htm
for the example images. Note, there's a total of around 650kb.
I've used an image that has lots of edges and "texture" and looked at different ways of sharpening ACR converted images. On the samples page, I've posted 3 full-size crops and one crop upsized 4x.
Ignore the colours, I was sloppy about WB.
This is an assessment based on screen evaluations not print, as I'm trying to choose the best candidates for pirnt evaluation before blowing printer ink. 
The four sets of images show:
LSM sharpness 3: levels 3 and 4 are both OK on screen, although 4 is quite an aggressive setting. Four is equivalent to high/strong is LS342. At 100% there are no obvious artefacts, but zooming in does show some haloes.
After testing various ideas, I narrowed down my choice to use a low/moderate level of sharpening in ACR followed by USM in Photoshop using the edge sharpening technique in LS.
The three variations posted are:
ACR 25 USM: sharpness slider set to 25, 0 smoothing, then two pass USM (125, 0.5, 0 and 50, 0.5, 0)
ACR x2 25 USM: sharpness and smoothness as before, but image upsized to max allowed for D30, downsized to 2160x1440 upon conversion, then USM as before
ACR x2 35 USM: sharpness 35 and smoothness as before, but image upsized and downsized as before, then USM as before
I think the examples indicate this approach has some promise. I particularly draw your attention to the difference in the second crop (the orange splodge) between LS and the ACR versions.
Comments and insights from own your tests, please.
Regards,
But I got bored testing variations, so I posted something to generate discussion. Also most of my conversions were done in ignorance of Jeff Schewe's advice about 3/4 tones. The examples will need to be redone from scratch for a "formal review".

