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, Samsung PL210 has a 14.0MP 1/2.3-inch (6.16 x 4.62 mm ) sized CCD sensor .
Canon ELPH 150 IS's sensor provides 6MP more than Samsung PL210'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 PL210 sensor size comparison.
Sensor Size and Resolution Comparison image of Canon ELPH 150 IS and Samsung PL210 Cameras
Canon ELPH 150 IS and Samsung PL210 have almost the same sensor size so none of them has any significant advantage over other in providing control over depth of field when used with same focal length and aperture.