I really like this thread...just great sentiment here...my son is 5 and hopefully one day he and I can share photography as a hobby although I would probably struggle to part with my any of my L's.
I would probably give him the 30D and buy him a used 70-200 f4 to go with it and get myself a 7D or wait for the 5D3.
Here is one of him taking pictures of Kynance Cove in Cornwall, UK when he was 2; just after his first ice cream.
I did the reverse, I bought my father a Rebel XT and left a 17-85mm with him. In six months he never used it. He bought himself a Panasonic TZ series point and shoot and I've been using the XT as a rear cap for my 70-200mm.