Both Canon G12 and Nikon P7100 have 1/1.7-inch sized 10.0 MP resolution sensors so sensor size and resolution is not a differentiator between these two cameras.
Below you can see the G12 and P7100 sensor size comparison.
Sensor Size and Resolution Comparison image of Canon G12 and Nikon P7100 Cameras
Canon G12 and Nikon P7100 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.
DxOMark Sensor Scores
Both Canon G12 and Nikon P7100 sensors have been tested by DxoMark. DxoMark scores camera sensors for color depth (DXO Portrait), dynamic range (DXO Landscape) and low-light sensitivity (DXO Sports), and also gives them an overall score. Of the two cameras that we are comparing, G12 has scored 47, 6 points higher than P7100.
Model
Overall
Color Depth
Dynamic Range
Low-light ISO
Canon G12
47
20.4 bits
11.2 Evs
161 ISO
Nikon P7100
41
19.4 bits
10.7 Evs
165 ISO
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 G12
or the
Nikon P7100 ,
including hyperfocal distance.