Canon SD960 IS has a
12.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor . On the other hand, Samsung PL210 has a
14.0MP 1/2.3-inch (6.16 x 4.62 mm ) sized CCD sensor .
Below you can see the SD960 IS and PL210 sensor size comparison.
Sensor Size and Resolution Comparison image of Canon SD960 IS and Samsung PL210 Cameras
Canon SD960 IS and Samsung PL210 have almost the same sensor size, so neither of them has any significant advantage over the other in terms of providing control over depth of field when used with the same focal length and aperture.
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 SD960 IS
or the
Samsung PL210 ,
including hyperfocal distance.