Fujifilm XP90 has a
16.0MP 1/2.3 (6.17 x 4.55 mm ) sized BSI-CMOS sensor . On the other hand, Canon SX270 HS has a
12.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor and features Digic 6 processor.
Below you can see the XP90 and SX270 HS sensor size comparison.
Fujifilm XP90 and Canon SX270 HS have the same sensor sizes so they will provide same level of control over the depth of field when used with same focal length and aperture. On the other hand, since Canon SX270 HS has 32% larger pixel area (2.34µm2 vs 1.76µm2) compared to Fujifilm XP90, it has larger pixel area to collect light hence potential to have less noise in low light / High ISO images.