If the 7D has a very srong AA filter then it's going to look soft without proper processing. Canon put out a technical paper when the 1Dslll was launched suggesting a much stronger sharpening will be needed on the image than with previous models. I suspect the same is also true of the 7D.
In their 7D test DPReview refers to the impact of the AA filter but I can't find out much about it, ie where its cuts in, soft or hard cut, and exactly what effect it has. Leica also make a point about the very weak AA filter in the M9, claiming benefits, but again no hard information. Does anyone publish this data?
But the sensor can only record what the lens delivers so the whole melting pot of variables is pretty much impossible to predict. But at the end of the day, what you see is what you get. There's no arguing with that and in my own tests the extra sharpness of the 7D against my 40D was significant, but not massive. Not what you might expect from an 80% increase in pixels.
Then again, I did the same identical shots with a 5DII (same lens/ISO) and the modest 15% increase in pixels yielded a very noticeable jump in sharpness and quality. Of course, the 5DII's pixels are twice the size and that obviously makes the difference.
This is exactly what I see when I look at the resolution chart images on DPReview. The difference between the 7D and 12mp Nikon D300 is there, but it's not much. Then when you look at identical shots from the 5DII the difference is really quite marked.
7D and rival comparisons here
http://www.dpreview.com/reviews/canoneos7d/page28.asp
5DII and other FF cameras here
http://www.dpreview.com/reviews/canoneos5dmarkii/page39.asp
When it comes to ultimate image quality, there is still no substitute for size but you have to look very close indeed to see it. Looking at 10x15in prints from the 7D, 40D and 5DII it is extremely difficult to tell them apart. Noise is the biggest giveaway TBH, but you have to look close in my ISO800 tests and I thought the 7D was very impressive on that score. You have to start cropping quite hard to see where the 7D's extra sharpness is lurking.