Agree with the more megapixels making little/no difference.
I think the most significant feature of the D300 is the change to CMOS sensor. Canon have been using them for years and few would not give them credit for having superb image reproduction. The new Samsung (and presumably Pentax) have also switched. I've seen it somewhere that CMOS sensors are superior to CCD's in many, if not every department.
As regards to noise, yes you can use a PP app, but surely if you are getting a cleaner image in the first place it must be a better starting point? And if the number of times you need high ISO is not often, You will be thankful for getting the shot on the times you do need it.
How often do you need the 265bhp in the Audi?