Gigabit sheet film resolves 900lp/mm and the 35mm version resolves 700lp/mm. These figures apply for a contrast ratio of 1:1000, which is of very limited practical relevance. The more interesting specs are that sheet film resolves more than 350lp/mm at a contrast ratio of 1:1.6(!). The figures are evaluated by contact printing targets - no photographic lens, except those used for mask printing in the semiconductor industry, will be able to deliver resolutions up to 900lp/mm. But such high-resolution capabilities will make sure that every bit of information your lens delivers will actually be recorded.
As far as resolution is concerned, Lens and film make up an optical system. The resulting resolution is not the resolution of the weakest element. The resulting resolution is determined by a mathematically complicated folding of optical functions. There is an approximation for this function, stating that the total resolution can be expressed as:
1/R = 1/r1 + 1/r2,
meaning that if the lens delivers a resolution of 100 lp/mm and film one of 160lp/mm (Velvia) the resulting resolution (usable Information) will be ~61 lp/mm. If your lens delivers 100 lp/mm and the film delivers 350lp/mm it will be ~77 lp/mm. So better resolution of either system always delivers better total resolution.
Gigabitfilm is mainly microfilm that comes with a special developer. There are two different types of developer available (Type II and Type IV). Type II is processed at 36°C (like color processes) and always delivers a Gamma Value of 0.5, independent of development time (above required minimum) and exposure. Type IV can be processed at several temperatures and can produce different Gamma values.
For more information, take a look at http://www.gigabitfilm.de/html/deutsch/menue_main.htm