Canon ELPH 300 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, Samsung PL120 has a
14.0MP 1/2.3-inch (6.16 x 4.62 mm ) sized CCD sensor .
Below you can see the ELPH 300 HS and PL120 sensor size comparison.
Sensor Size and Resolution Comparison image of Canon ELPH 300 HS and Samsung PL120 Cameras
Canon ELPH 300 HS and Samsung PL120 have almost the same sensor size, so neither of them has any significant advantage over the other in terms of providing control over depth of field when used with the 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 300 HS
or the
Samsung PL120 ,
including hyperfocal distance.