Canon SD1400 IS has a
14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features Digic 4 processor. On the other hand, Canon ELPH 130 has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor and features DIGIC 4 processor.
Below you can see the SD1400 IS and ELPH 130 sensor size comparison.
Sensor Size and Resolution Comparison image of Canon SD1400 IS and Canon ELPH 130 Cameras
Canon SD1400 IS and Canon ELPH 130 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. On the other hand, since Canon SD1400 IS has 14% larger pixel area compared to Canon ELPH 130, it has potential to collect more light on pixel level hence have less noise in low light / High ISO images.
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 SD1400 IS
or the
Canon ELPH 130 ,
including hyperfocal distance.