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, Sony HX30V has a
18.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor and features BIONZ processor.
Sony HX30V's sensor provides 6MP more than Canon SX260 HS's sensor, which gives a significant advantage in real life. You can print your images larger or crop more freely.
On the other hand, please keep in mind that Max sensor resolution is not the only determinant of resolving power. Factors such as the optical elements, low pass filter, pixel size and sensor technology also affects the final resolution of the captured image.
Below you can see the SX260 HS and HX30V sensor size comparison.
Sensor Size and Resolution Comparison image of Canon SX260 HS and Sony HX30V Cameras
Canon SX260 HS and Sony HX30V 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 SX260 HS has 49% larger pixel area compared to Sony HX30V, 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 SX260 HS
or the
Sony HX30V ,
including hyperfocal distance.