Both cameras were fitted with Nikon 50mm lenses using same apertures. The IRIS was manipulated on the Panasonic as was the ISO settings on the Canon. Gain was added to the Panasonic in the last few tests, as noted. No filters including built in (ND) filters were used.
The 7D is limited in brighter settings with a frame rate of 50fps (to emulate film), without the addition of external ND Filters. With ISO set at 100, and a lens f-stop of 11, the images were still quite bright. The HMC handles these situations effortlessly with the application of one of the 3 built in ND filters. This allows the use of even the lowest f-stops on the camera lens. All lens settings are the same on both cameras.
This being said, anyone who owns a 7D has already invested a couple thousand, so another hundred bucks for some filters should be no big deal.