The Kyocera has a larger CCD (Good), but it has less JPG compression 2 levels and the Nikon has 3. Also the Kyocera has 3 types of metering, Nikon has 1, BUT Nikon has been around for over 60 years making lenes and cameras, (read: Tons of experience and RR). Kyocera has been around ???? (could be a company that makes camera's for HP (M410R looks like the HP945) and other not so household brands (old school). The HP945 is So-So in image quality). The Kyocera sounds good, but the Nikon may diliver better images in the long run. Might have a smaller CCD, BUT there are plenty of good 1/2.7 3mp out there. Even the Panasonic FZ10 has a 1/2.5 4mp CCD. and many have claimed that this camera can give some good 5mp a run for the $$$. (the LENS is THE MAIN FACTOR as in ANY camera, if you have crappy lens, you will have crappy images. If the Kyocera has a BRAND NAME (Canon, Nikon, Leica, Pentax, Minolta) lens, then maybe the Kyocera might be a good deal. the Kyocera does some nice advanced options (saturation, contrast, manual WB) that are a big plus. ... After looking at the specs for both, the Kyocera has a larger aray of options that would be a welcome help for adv. Amatures who still want a P/S, but wants limited options. The options that Kyocera has included are well thought out too. IMO, take some pic's with both on your card, and work with them in your editor. this will help you see how good the exposer and dynamic range is with each camera, sharpness, noise ......etc.
Good Luck