>>3107367Eh. Color film has worse resolution than slide, and velvia slide tops out at about 12 MP IME, with 8-10 being more more typical for normal real-world scenarios. I'd be really interested to see a scanned 35mm color negative with 15mp of real resolution.
Also have to remember many medium and LF lenses often don't resolve as highly as 135, so other than theoretical maximum, it's not really useful doing just straight area conversions.