Perhaps the most daunting task for a scanner is scanning real small items such as 35mm negatives. A photograph, usually much larger is a far easier hill to climb.
For what its worth the April/05 issue of consumer reports had best buys in the $100.00 scanner class listed as the Canon 4200F and the Epson 2480. You can spend far more, but the question is will you see better results?
My guess is likely not but examine your scanning needs for the best answer.
You might get some answers on Steves digicam forums but that site would be heavily biased in terms of photoprinting------so its worth the read for you. But be warned--some real photofreaks there who think nothing of spending really big bucks.
High resolution scan file sizes get really big really fast. Most scanning is done at lower resoluition and few users see any output advantages to going to higher resolution.