Epson claim a lot of things - like 3200 dpi (sic) 'true optical resolution' - that are pure hyperbole. The Nyquist limit only applies to the maximum frequency that can be captured before aliasing occurs. This is a spatial frequency in the case of a scanner, so 3200 samples per inch can theoretically capture 1600 line-pairs-per-inch. This is about 63 lppmm, and far more detail than could reasonably be expected in any 10"x8" print. WRT distortion: Not a practical issue IME. You can scan graph-paper with most scanners and get a very close match to the original spacing. However, I'd still question the claim of 3200 ppi across the whole of an 8.5" platen. When I cared about such things I scoured the data sheets of all the tri-linear CCD sensor manufacturers (Toshiba, Sharp, Dalsa, Kodak, etc.), and could find nothing that offered more than 10,200 pixels across its length. This would give a 'resolution' of 1200 ppi over 8.5".