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 SX30 IS has a
14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features Digic 4 processor.
Below you can see the ELPH 100 HS and SX30 IS sensor size comparison.
Canon ELPH 100 HS and Canon SX30 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.