I have seen only one series of tests that kept 35mm completely within the photographic process and compared the end result with digital. They found that a 6Mp DSLR camera was about equivalent to 35mm with good consumer level 100 ASA film in a good camera. From my own experience I would say 3 or 4Mp would be equivalent to ASA400 film, which is what is usually recommended for a small 35mm point and shoot. Film has a little better dynamic range than even a DSLR. Basically anything you buy will be roughly equivalent to a 35mm point and shoot with the recommended ASA400 film.
The one thing you want to check is that the flash throttles down well for macro shots. For toys you don’t need a super macro, but you do want a flash that throttles down. This is a representative review from Imaging Resource. Go down to the “Test Results” and read the “Closeups” section. He always checks whether the flash throttles down. You might not be interested in whether the lens blocks the flash on super closeups as that is more for bugs and jewelry. You would get better pictures of you toys with some external lighting, but it is nice to be able to use the camera’s flash.
http://www.imaging-resource.com/PRODS/CP3700/CP37A.HTM I think that particular camera is a little overpriced – there was a $100 rebate through March that made it a good deal and I got one for my daughter.
There is also a page like this in all of the Imaging Resource reviews:
http://www.imaging-resource.com/PROD...0/CP37DATA.HTM For this particular camera you would find the 1.3 second shutter delay at telephoto frustrating. My daughter primarily use pre-focus and doesn’t have a problem. But someone looking for something they just aim and snap wants to find a maximum shutter lag in the 0.6 range.
Flash range is also a consideration. There are cameras like the Sony T1 and T7 that have flashes that reach out to only 5 feet in wide and decrease with zoom. You would find that limiting. I would say you want a minimum of about 10 feet on the flash. The specifications in Steve’s reviews usually give the flash range for wide angle and telephoto.
Another thing that can be terribly frustrating is a camera that doesn’t focus well in low light. You generally want a focus assist lamp on the camera. There are cameras with focus assist lamps that still don’t do a great job, so read Steve’s conclusions. At the end of the DCRP reviews Jeff gives his likes and dislikes for the particular camera. He will always mention problems like low light focus.
http://www.dcresource.com/reviews/cameraList.php
If you decide you want a long telephoto in the 10X range do yourself a favor and get something with stabilization. The Panasonic FZ series gives a lot of bang for the buck. My preference for an “only” camera is something on the small side you can always have with you. If I had to pick one to meet your needs I would probably go with the Sony P150 or P200. The P200 has a stronger flash and larger LCD and is only about $15 more online. They have very little red-eye for a small camera, shutter lag and time between shots is excellent, macro is excellent for your purposes, they have some manual controls to grow into and take very nice pictures If you want something less expensive the Sony P100 might be worth a look as well. Red eye can be a problem if you don’t want to post process and those Sonys are about the only pocket cameras that have the flash far enough from the lens to avoid most red eye. Dave thought the flash was a little far away for really close macro work, but it should be fine for toys.
I would suggest you start with Steve’s list of “Best Cameras”: If you click on the camera you can go to his review and the blue tab lets you check the prices. I would then crosscheck with Imaging Resource and DCRP once you find one you are interested in.
http://www.steves-digicams.com/best_cameras.html The dpreview site that
buck52 linked has excellent reviews, but Phil doesn’t seem to do as many tests on entry level cameras.
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Digital Photography & Imaging 
Digital Camera for an Absolute beginner? 
