EOS 7D|10-22|17-55 2.8 IS|50 1.4|85 1.8|70-200 f4L IS|580EX II|2x YN560|190CXPRO3+496RC2
Personally I think Nikon has better reputation, and maybe optics.
But I don't like D40/D40x series which support only AF-S or AF-I lenses for auto-focusing. You may need to check up for future compatibility issues for this.
In terms of entry level, I think Canon is doing more attractive. Now you can consider 450D.
However, if you plan to do for long term, should aim for better model of Nikon, or consider Sony.