So Stu, when are you going to give the answer. I already tried to cheat looking at the exif, but they are stripped :-)
Gerard
Gerard,
No fair, but I thought of that and thus used "Save for Web" in PS to strip off the Exif. 
The answers:
Top image is 40D, Bottom image is 5D.
Images were taken 1 day apart, Small La Laguna Bay, Puerto Galera. I spent 3 successive nights shooting these guys, hence had a lot of images to be able to find 2 similar ones.
I have to say that I used the 5D more underwater mainly because I found the 100 macro to be much more usable at it's true focal length than a cropped camera and conditions just were such that the 100 was the lens to have on most of my dives. For a general purpose lens, I still believe 40D with the EF28-105 behind a flat port to be a killer combo especially when doing a site for the 1st time. But since I knew the area extremely well, I opted for the 100. (I don't own any EF-s lenses)
The 40D snapped into focus much faster but it also lost focus quicker as well, this happened when I had a bunch of divers suddenly show up with their point and shoots when I had been waiting for the mandarins for over 30 mins!
They used my aiming light to focus their cameras and when their flashes went off, it threw the 40D off focus!
Viewfinders on both were very similar, since I was using my modified 10D housing, controlling both cameras were identical, I never felt the need to access the rear buttons as I had a big CF card, set the Info display to a small thumbnail and histogram and had programmed the "SET" button for image playback. I was still able to change focus points though using the upper right button and the rear command dial.
Stu