I was wondering the same last year. First I used the Canon 5D because I had it around but that's not very comfortable. So I got the cheapest 2nd hand Sony A5000 I could find. It's a 20MP with wireless and remote app, I peak focus and shot from the mobile phone app. I picked an old Durst-C35 and an old Gitzo tripod head that were going to junk, removed the head, trimmed the holder, dremmeled a bit, expoxyglued the Gitzo head, the light is a cheap LED square wall/ceiling lamp from the DIY store, and camera is WB calibrated to it. I grabbed a Novaflex Novatar 4/105 macro bellows that was sleeping in my M42 miscellania box, but I have used different M42 lenses.
View attachment 266328
for 35mm I use a Reflecta Proscan-10T. which is in the Americas a PrimeFilm XE, with ~4100dpi effective. It's single frame scan, so it's slow. I use Vuescan Pro with the Proscan.
Negatives inverted with ColorPerfect.
Resolution is similar I guess with the Sony A5000, a bit better with the ProScan.
for instance, left the Proscan, right the Sony A5000:
View attachment 266329
View attachment 266330
then, there's the issue of scratches removal, where a scanner has an advantage.
A 32 years old negative that had been somewhat mistreated, ProScan on the left, Sony A5000 on the right:
View attachment 266331
for better scratch removals, I do wet scanning, by sandwiching the negative between two plates of glass with some Primus burner fluid (naphta, almost pure heptan)
otherwise for even better control over heavy scratch correction, and for BW negatives, there are softwares. I bought Silverfast SRDx and it works really well, did surprise me.