Originally Posted by
CPRich
Imaging Resource has been doing testing of DSLR's since 1998 and has just short of 800 cameras in their database, from my quick scroll through their database. Below is their test setup, and details of their testing approach and methodology can be found at
http://www.imaging-resource.com/ARTS/TESTS/HMI.HTM
There is no perfect testing, but I'm pretty sure IR is near the very top of the controlled, repeatable, trusted test sources. At a minimum, it's far from a guy with some free time.

Scientific methods require changing only one variable at a time [in this case the camera itself] in order to be able to understand just what you are observing.
Between the D300 and the 7D they changed at least three variables that I can see, maybe more.
As I said, the 7D may be a great camera [looks like a smoking deal at the very least] but this test does not support either that generic or comparative claim – IMO of course.