Observations as I struggle with what to buy. My budget has the T2i in the sweet spot, but I have also considered the 60D, and even looked wistfully at the 7D. So, these comments are directed at the Nikon D3100 and D7000.
They are sticking with lower-resolution sensors (i.e. not increasing resolution as aggressively as Canon), perhaps due to their own internal limitations (Canon has superior internal technology here).
They consistently use more focus points on comparable price-point cameras.
They don't sell their lower-end cameras (e.g. D3100) body-only. You must buy the kit lens.
They are not introducing new or ground-breaking features, conceding that ground essentially to Canon, but they are competing aggressively on price. IOW, the D7000 has features comparable to the 7D, but is priced more in the 60D bracket, and the D3100 has features comparable to the T2i, but is priced between the T1i and the T2i.
The Canon 60D will need to have its price reduced to compete with the D7000, IMO, due to body construction primarily (polycarbonate v metal). The T2i may also have to reduce its price, but since it retains a noticeable MP advantage (at least in print on the box), that might carry the day in that market.
Just posting some random musings. I haven't firmly decided yet, but since the 60D / D7000 is a bit too rich for me, it has boiled down to T2i v D3100. My decision time-frame is before Christmas. Yes, I am an over-analyzer... 

