Canon ELPH 150 IS has a 20.0MP 1/2.3" (6.17 x 4.55 mm ) sized CCD sensor and features Digic 4+ processor. On the other hand, Fujifilm Real 3D W3 has a 10.0MP 1/2.3" (6.17 x 4.55 mm ) sized CCD sensor and features 3D RP(Real Photo) HD processor.
Canon ELPH 150 IS's sensor provides 10MP more than Fujifilm Real 3D W3's sensor, which gives a significant advantage in real life. You can print your images larger or crop more freely.
On the other hand, please keep in mind that Max sensor resolution is not the only determinant of resolving power. Factors such as the optical elements, low pass filter, pixel size and sensor technology also affects the final resolution of the captured image.
Below you can see the ELPH 150 IS and Real 3D W3 sensor size comparison.
Canon ELPH 150 IS and Fujifilm Real 3D W3 have 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 Fujifilm Real 3D W3 has 99% larger pixel area (2.81µm2 vs 1.41µm2) compared to Canon ELPH 150 IS, it has larger pixel area to collect light hence potential to have less noise in low light / High ISO images.