To get an idea of the amount of detail actually delivered by the new, inexpensive Epson Perfection 3200 scanner.

A side-by-side comparison of a direct negative scan with a print made from a tiny portion of the negative by running the enlarger head to the top and using a short focus (50mm 6-element El-Nikkor). Although both are in the same ballpark, evaluation of the print with a print made from the scan shows the enlargement to be superior; grain being resolved better and details in clothing more clearly delineated. However the scan was entirely adequate as the prints corresponded to a portion of a 4 foot x 4 foot enlargement.
comparison * full image key
1970s Tessar, f/8, 1/250, handheld (sorry). Tmax 100

I made comparison scans at 1600 dpi upsampled to 3200 and directly at 3200. The 3200 direct scans are not discernably better in any way than the upsampled ones. Conclusion: Scanning at 3200 is a waste of time and storage space; people with the 2400 or 1600 do not need to think about 'upgrading', and perhaps I should have bought a cheap, obsolete Minolta Scan Multi (1200 dpi).
comparison * full image key
f/11, 1/250, Tmax 100, tripod