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, Pentax X-5 has a
16.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized BSI-CMOS sensor .
Below you can see the SX260 HS and X-5 sensor size comparison.
Sensor Size and Resolution Comparison image of Canon SX260 HS and Pentax X-5 Cameras
Canon SX260 HS and Pentax X-5 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 SX260 HS
or the
Pentax X-5 ,
including hyperfocal distance.