Canon SX280 HS has a
12.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor and features Digic 6 processor. On the other hand, Nikon P100 has a
10.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor and features Expeed C2 processor.
Below you can see the SX280 HS and P100 sensor size comparison.
Sensor Size and Resolution Comparison image of Canon SX280 HS and Nikon P100 Cameras
Canon SX280 HS and Nikon P100 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 SX280 HS
or the
Nikon P100 ,
including hyperfocal distance.