image stabilization with pl3 so does it make a huge difference taking pictures with prime lenses?
On one hand, situations in which one would need IS when using a short/wide and fast/bright prime are relatively rare. On the other hand, note that, at f2.8, the Oly lens is more than a stop slower than the f1.7 Pany lens.
greater pixels, built in LV and a kit lens are worth the price difference.
Greater pixels, probably not. The advantage of a built in View Finder--I'm assuming LV is a typo--is largely subjective, except in bright (day)light. So how often do you use the VF on the sx40 vs the LCD? And the advantage of the kit zoom would largely depend on how much freedom/room you have to move forward/backward in your normal shooting environments. (You could try setting your sx40 to 35-40mm (35mm equiv.) and (re)framing your shots .)
HTH - Mark