Canon ELPH 100 HS has a
12.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor and features DIGIC 4 with iSAPS technology processor. On the other hand, Canon SD1200 IS has a
10.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor .
Below you can see the ELPH 100 HS and SD1200 IS sensor size comparison.
Sensor Size and Resolution Comparison image of Canon ELPH 100 HS and Canon SD1200 IS Cameras
Canon ELPH 100 HS and Canon SD1200 IS 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.
Sensor size sets the circle of confusion, so it drives how much depth of field each
of these bodies gives you at a given aperture. You can calculate it exactly for the
Canon ELPH 100 HS
or the
Canon SD1200 IS ,
including hyperfocal distance.