I was trying to compare these two cameras recently. As far as I can tell there is no "Raw" image file comparison that you can download.
What I thought would be useful would be to compare two shots, one from each camera, of the same basic scene. These uncompressed files would be then put on the internet for a comparison.
I would be willing to do most of the work. What I need is someone who is willing to shoot the scene with an S2; I have the D100. Note that I said the same basic scene, so we would not have to be in the same geographical area.
Would anyone be willing to try this?