Although I think the photoshop effort has a little more noise elements, if you look at the eyes and helmet, the image is sharper.
I think, if you know how to use the Noise reduction features in Photoshop, it is slightly better. Dfine is still a good package. I think I stated earlier, it just softens the image, which is something I am not crazy about.
Good points, Art. Dfine is a good package, but I get better results when I reduce noise in Lightroom. I haven't used noise reduction in Photoshop.