Canon SX260 HS has a
12.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor and features Digic 5 processor. On the other hand, Fujifilm Real 3D W1 has a
10.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features RP (Real Photo) 3D processor.
Below you can see the SX260 HS and Real 3D W1 sensor size comparison.
Sensor Size and Resolution Comparison image of Canon SX260 HS and Fujifilm Real 3D W1 Cameras
Canon SX260 HS and Fujifilm Real 3D W1 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.
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 SX260 HS
or the
Fujifilm Real 3D W1 ,
including hyperfocal distance.