Introduction
Recently, in the discussions at the large format photography site
(www.largeformatphotography.info)
there was a brief discussion of whether there was any advantage to
be gained from scanning B&W negatives in color, and then converting
to grayscale in Photoshop.
I had a suspicion that there might be a significant advantage, so
I did a few little experiments. Here are the results.
Lacking a better test target, I decided to scan my handy Stouffer
31 step density step wedge, which is contact printed onto very fine
grained film. It's not a resolution test target, but I didn't
have one handy.
Scanning was done on my Microtek ArtixScan 1800f, a fairly high
quality flatbed scanner popular with large format photographers who
print digitally.
B&W and Color scans

This is the scan, done at 1800 DPI, 8x multisampling,
16 bit grayscale

This is the same section of the target, scanned at
1800 DPI, 8x multisampling, 48 bit color
Looking at the grayscale scan, it looks pretty
normal.
Looking at the color scan, though, I immediately
thought "Aha! The game's afoot!" In particular, notice the
color fringing - there's both some very pronounced green fringing,
and some less pronounced red fringing. I don't know what's
causing this, although I suspect it's either an alignment issue with
the scanner sensor, or else it's some chromatic aberration in the
scanner optics. Either way, it's distressing, because it's
clearly a Bad Thing.
Enter the Channel Mixer
The good news is that we can do something about that fringing.
We don't need the color - we're going to throw it away anyhow.
So, the question becomes "What color, exactly, do we want to throw
away, and what do we want to keep?"
Check out the following, all generated by starting with the color
scan and throwing away all but a single channel using Photoshop's
Channel Mixer:

Red Channel

Green Channel

And finally, the Blue Channel
And, here, we find out that it's definite - all
channels might be created equal, but some are definitely more equal
than others. In this case, that green channel is quite
definitely LESS SHARP than either the red channel or the blue
channel. If you look even more closely, it turns out there's a
weirdness in the red channel result - look at the lower portion of
the copyright symbol, where you can see a pronounced darkening at
the black/white transition. Weird, huh? I think so, too.
So, I've decided that blue channel looks mighty
good, compared to the red and green channel version. How does
it compare to the grayscale scan?

Grayscale scan

Blue channel scan
I see this as a pretty pronounced improvement.
Note that we're now imaging little bits of stuff in the white ring
surrounding the C in the copyright symbol, and in the digits of the
date.
How about noise?
Sharpness isn't everything in terms of scan quality.
There's also noise.

Grayscale scan

Red scan

Green scan

Blue scan
Now, you have to ignore the difference in tonality. I could
adjust them out, but I'm not interested in the actual grey tones
rendered, because they're adjustable. Instead, look at the texture
of the tones - the 'grain' of the scan. All of these scans were
done with 8x multi-sample - in fact, they're all just differently
processed versions of the same color scan (except for the topmost
grayscale scan, of course).
Again, the green scan looks smoother, but that's because the fine
detail of the film grain is being mushed up. We can mush up grain
whenever we want, by using the blur function in Photoshop. What we
want is to get as much detail from the film as we can. To my eye,
that's the blue scan, followed closely by the red scan. Why?
The red scan seems to have some weird patterns in it that make it seem
more noisy. The green version and the grayscale version fall a distant
second; they're all mushy.
There's probably more here to be understood. The appearance of
the dark edges in the red and blue channels has me wondering what's up
with those scans. But for now, I'm gonna scan stuff in color, and
use the old channel mixer to convert to grayscale.
If you do similar tests on your scanner, I'd be interested to hear
what results you get. I strongly suspect this is dependent at
least on scanner model, and perhaps on unit to unit variation.