An image was made both with in camera sharpening turned ON (set to Normal) and turned OFF - http://www.pbase.com/image/74745472.
When the two images were "subtracted" from one another this image (#2 of 5) resulted and shows the differences between the two. It's not surprising. Image #3 of 5 (click "next") is another view of the difference.
The real message is NOT in this image. It's in the fact that if sharpening later is turned *on* in Capture NX for the image shot with in-camera sharpening *off* the result DOES NOT match the image made with sharpening turned *on in-camera* - nor does the vice versa version (sharpen turned off in NX for image made with sharpen set to on) match either. See image #4 of 4 to see the differences between "no sharpening" as set in-camera and as set to "none" in NX via Base Adjustments to change sharpening for an image shot with sharpening set to "normal" in camera. In an ideal world we'd like to think that there is NO difference - but this is not the case as seen in #4.
In camera sharpening - from the stand point of *undoing* camera settings in your RAW converter is a ONE WAY STREET (at least for the Nikon D70, and I suspect all other Nikon DSLRs). Surprise!!!
NOTE WELL - the differences are probably so small in many/most? cases as to have no real world impact, but only you can decide that for yourself.