Had to do some tests - I've been working on something for a while, and this subject is very relevant to me. Each image following is composited in Photoshop from a screenshot of the mat room, the untouched Poser render and the timing from D3D's script, saved as jpg. The lighting and render settings were not altered between each render, and my Poser units are set to meters. The complete mesh (only about a third visible here) was made in Zbrush and the base resolution imported to Poser is 24,000 polys with 1 level of render subD applied and smooth polys off. Maps are made with Zbrush comparing low to high poly, at 4096 pixels square.
So this is the starting point.
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Not approved by Scarfolk Council. For more information please reread. Or visit my local shop.