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With Zeiss, and the high capability of their lenses, even they point out that the reason to even state this is to point out that their lenses will not be the greatest limiting factor in your photography when you want high resolution. Unfortunately, many on internet forums and in publications jumped all over part of the Zeiss statement, without understanding the context and implication (my opinion). It would not be surprising if other lenses showed a great capability too (from other companies), yet our practical limit should be near 40 lp/mm.
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Y'know, Gordon, I usually shoot at effective apertures of f/11 and smaller. At effective f/11, its possible that the film, given that my technique is meticulous, limits the negative's enlargeability. Possible at effetive f/16 too. But from effective f/22 down, diffraction kills all lenses equally and sets the limits.
I mention effective aperture, not aperture set, because I do a fair amount of closeup photography.
All of this assumes good technique. The big idea that leaps out of the Modern Photography article I mentioned earlier in this thread is that small format shooters are usually pretty casual about focusing perfectly and are absolutely sloppy about motion control. MP had to bracket focus to get really good resolution and went to considerable effort to control motion. Camera motion at high frequency (mirror locked up) and low (on a very sturdy tripod) and subject motion.
Shooting handheld is a recipe for low resolution. Most of us trade off resolution in the plane of best focus, wherever it might be, for depth of field. And many of us shoot low resolution emulsions and so can't get the best our lenses can give. And, as LF shooters like you never fail to remind the world, what matters is resolution in the final print, not resolution on film.
All of which are reasons to pay more attention to technique and to the desired result than to lens tests.
Cheers,
Dan