First, there is no such thing as "film tape." It's simply called film.
Second, an SD card is nothing more than a storage device. It does not have any kind of resolution. However, the files ON the SD card can and do have a set resolution. So your question is like asking what has better sound quality a vinyl album or a CD player.
So there's a lot wrong with your question as written.
The difference between a 35mm color negative and a 35mm color slide is that color slide film had twice the color pallate and twice the resolution of 35mm color film. Since you already established that you're only concerned with color film, I'll leave it at that.
I've read numerous times that 18MP is roughly equivalent to 35mm color print film when used with a non-professional lens. The term "non professional" is open to debate as it's not clearly defined, but surface it to say that a pro lens is going to be a lens that far too expensive for anyone other than a pro to be able to justify buying. Now, when one of these pro-quality lenses is used on the same roll of film, then it's resolution is equivalent to about 24MP.
The body being used with film is completely irrelevant. The body does not and cannot affect image quality what so ever. This is because there's nothing but air between the rear element of the lens and film plane.