How long does it take for people to realize that it's the person, not the camera?  I've taken shots on a Canon G7 (point and shoot) that are better than ones taken by a Nikon D200.  It's about the composition, the lighting, the subject, the angle, not the megapixels.
Obviously a super-nice camera is a plus, but if you're getting a DSLR the most important part will be the lenses anyway.  A low-end camera with real good glass is better than a high-end camera with a shit lens.  It's all about price and preference.
Personally I bought a Canon Rebel XS because it was cheap and gets the job done.  I also already had a 24-85mm, and the camera came with a 75-300mm.  Obviously a much better buy than getting a 40D without a lens.