DAnte, I'm glad you asked for thoughts, rather than answers--as I do have some thoughts, even if no answers.
I read that Professor Max Berek figured he need to make a lens that would allow for one million discrete date points in the 24 x 36mm Leica negative. Arguably, that ought to equate to one megapixel. Of course, lenses and films are much better now, so let's try another approach.
DOF tables are generally based on a circle of confusion of 0.03mm. That would call for 1,200 points along the 36mm dimension, and 800 points along the 24mm height. And 1200 x 800 is 960,000. Hmm, that is pretty close to Dr. Berek's figure of one million.
Let's try a more demanding approach. Let's try a COC of .01mm. Now we have 3,600 times 2,400, which is 8.64 million. That sounds more in the ballpark, consistent with the observation that we need at least 6MP for excellent IQ. What would happen if we used 0.02mm as the COC? We then have 2.16 million data points, and it's common knowledge that we need more than 2.16MP. So it looks like a figure around 8MP would agree well with the performance data for top-quality lenses and films, using a very tight COC of .01mm.
But I don't think that is the end. I think that to capture all the data in a negative that has eight million data points, we will need more than 8 million pixels. I think the following formula may apply.
Rt = (r1 x r2) / (r1 + r2)
Where Rt is the combined resolution of film and scanner; r1 is the film's resolution; and r2 is the scanner's resolution.
So if you have a negative with 8 million data points, and you scan it with an 8MP scanner, then plugging those figures into the formula, the resulting image will have only 4MP worth of data. To minimize the degrading effect of the scanner on the original image, the scanner should have a resolution much higher than the film image. So let's try Roger's estimate fof 18MP as the scanner's resolution, and see what happens when we scan a negative with 8MP worth of data. We get an effective resolution of 5.538MP. That's in the ballpark for a good picture, but one might wish for better.
So let's try making the scanner resolution higher than the film's by an order of magnitude: 8MP for the film, 80MP for the scanner. Now we have 7.27MP of effective output resolution. That is getting reasonably close to what most of us might consider a top-quality image.
So in practical terms, it would appear to me (if my approach is valid) that we need all the scanner resolution we can get.
Well, Dante, you asked for ideas. Those are my thoughts. Now let's hear from the optical engineers! Is this a valid approach?