Both Canon S100 and Samsung EX2F have 1/1.7-inch sized 12.0 MP resolution sensors so sensor size and resolution is not a differentiator between these two cameras.
Below you can see the S100 and EX2F sensor size comparison.
Sensor Size and Resolution Comparison image of Canon S100 and Samsung EX2F Cameras
Canon S100 and Samsung EX2F 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 S100 and Samsung EX2F 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, S100 has scored 50, 2 points higher than EX2F.
Model
Overall
Color Depth
Dynamic Range
Low-light ISO
Canon S100
50
20.7 bits
11.6 Evs
153 ISO
Samsung EX2F
48
20.0 bits
11.5 Evs
209 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 S100
or the
Samsung EX2F ,
including hyperfocal distance.