One might draw the conclusion that its the person doing the conversion that counts?
Thank you for the compliment Les and Tim. However, while I did have have to make some initial decisions about how to convert the image for optimal results, there was really no special skill required to obtain the result in this case. I did no fancy footwork in CS for sharpening or for post (not even a mask), and it was all just the basic Photoshop adjustments and tools as listed...