I bought my girlfriend a 30D, and I occasionally get to use it. At times I have considered picking up a Rebel Xti body since we can pool our lenses.
As I understand it, here are the main differences between the 400D(Rebel Xti) and the 30D:
- The 30D body is way beefier and feels like a real pro body when you grip it. It's much more stout and durable.
- The thumbwheel on the back of the 30D makes blind F-stop changes really easy.
- 5 frames per second in burst mode. You can shoot a sequence of action faster.
- Optical viewfinder in the 30D is slightly brighter...it uses a different mirror system.
- Small backlit LCD window on top of 30D shows exposure settings and meter so you don't have to always run the LCD viewer.
- The 30D is 8 megapixels while the Xti is 10 megapixels. I think this metric should be the least important, as 2 MP is not a big difference and you won't see much difference in the quality of the shots based on resolution.
- No wireless remote system on 30D. The 40D is supposed to have it.
As with any SLR system, the most important thing is glass. Higher quality lenses make ALL THE DIFFERENCE. Like Brad was saying above, the Canon IS lenses are awesome, especially for low light.
A more expensive lens coupled with the Xti will take much better photos that the 30D/40D with the kit lens. So, where do you want to spend your money?

If the things I mentioned above are important to you, go 30D/40D, otherwise just pick up an Xti body (you can find them pretty cheap now) and spring for a good lens.
On my list of must haves is a 14mm super wide angle...$$$$$
Also, since we already have the DSLR, I want to replace my Powershot A80 with the new Powershot G9 that is coming out. It has a IS lens, ISO 3200, and flash hotshoe.
The new Canons coming out (40D and G9) will feature the 3" LCD. That is huge! Also the 40D will have built in wireless receiver for remotes. The 30D does not.
BRD wrote: Biggest issue though is image blur as it is with all digital camera's without image stabilized lenses.
Brad, the IS lenses are great for lower light situations because they will assist a little bit if you are hand holding the camera with a slower shutter speed, but with plenty of light available, it's no substitute for high shutter speed!