Great care has been taken to match the Sony Adobe Camera Raw 5.3 processing to the Nikon raw file. However, where the Sony image exposed at 0.5s, f8, ISO 100, using the Sigma 50mm f1.4 HSM EX DG lens contains the entire tonal range comfortably within the histogram limits the Nikon image appears to be much brighter and with higher contrast. The Sony image needed to be set to the same 45 brightness level as the Nikon to avoid dark shadows, but to -0.3 EV exposure in ACR (the image looked correct at Brightness 25 and normal exposure, but was much flatter in midtones than the Nikon result, which lost too much shadow detail at Brightness 25 if the highlights were brought into the histogram correctly).
WB set to 2850K, 0 Tint
Exposure -0.3 EV
Fill Light 0
Black Point 0
Tone Curve Medium Contrast
No CA reduction
No other controls used
sRGB export to Photoshop CS4, file saved at JPEF Level 12 (sorry, this means the file is huge)
The point of focus for both images, using the centre sensor or centre of the focus array, was the ball of wool on the right (pink/pastel hue) aiming just in the middle of the right hand edge of the label.
The Nikon exposure was as metered by the camera. The Sony exposure was as metered +0.7 EV, otherwise the Sony result was underexposed.
Both cameras were used in 12-bit mode; the Sony RAW file sizes are around 2MB smaller than the Nikon, but the processed Sony JPEG is slightly larger. This may be a result of greater detail (the focus appears slightly better distributed) or higher noise; both factors increase JPEG size.