Canon SX30 IS has a
14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features Digic 4 processor. On the other hand, Sony H400 has a
20.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features Bionz(R) processor.
Sony H400's sensor provides 6MP more than Canon SX30 IS'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 SX30 IS and H400 sensor size comparison.
Canon SX30 IS and Sony H400 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 SX30 IS has 42% larger pixel area compared to Sony H400, it has potential to collect more light on pixel level hence have less noise in low light / High ISO images.