I know that the logic would suggest otherwise, but many, many users have reported corrupted files after formatting in Windows. This can put a real crimp on a special day...
Often the problem is the file system, as related by Shuttlebus, but not always. If you look in these columns, you may have noticed that there are many flavours of USB for instance- a system that should be universal, but shows that some devices are more universal than others. It is always better to format in the camera and in fact some manufacturers will only warrant their cameras with certain cards, yet these are also equally universal. (My own Nikon D70 is a case in point. If the card is not on Nikons list, then they ain't interested if there is a problem)
If there is an analogy, it might be like getting somebody else to try a condom on your behalf prior to use, to see how big it is.
Regards to all,
Conan
PS the Kingston Elite Pro is a corking little card. Fast, reliable and good value too. I use a pair of the 2GB versions and I will certainly buy another one soon.