Nikon just came out with the D800 DSLR at 36 MP, and Nokia is about to come out with a 41 MP smartphone, the "808 PureView".
Here are three samples:
( for the full resolution sample click on -> view all sizes -> original )
And here is the review from CNET:
Is it too much? For a smartphone? Would you buy it?
@admin: this is NOT spam, I post it here because it is related to the high megapixel debate we are facing with the D800, I really have no idea why you deleted my first post.