I have made a quick test on my EOS 40D and found no difference in the RAW files that were photographed with different sharpening setting on the camera (called "Styles" on that camera).
I have placed camera on tripod, and made 2 shots with identical lighting and identical aperture/exposure/ISO settings; with the only difference being the sharpness level. I photographed RAW+JPEG. While I can clearly see a difference between 2 JPEG files, the 2 RAW files look virtually identical.
I would be interested to know about other cameras. RAW format is indeed supposed to b e independent from in-camera processing settings but it is not the case for EOS 350D. I wonder if there are other cameras having this issue.
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