Canon SX740 HS has a
21.0MP 1/2.3 (6.17 x 4.55 mm ) sized BSI-CMOS sensor and features DIGIC 8 processor. On the other hand, Canon SX400 IS has a
16.0MP 1/2.3 (6.17 x 4.55 mm ) sized CCD sensor and features Digic 4+ processor.
Canon SX740 HS's sensor provides 5MP more than Canon SX400 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 SX740 HS and SX400 IS sensor size comparison.
Sensor Size and Resolution Comparison image of Canon SX740 HS and Canon SX400 IS Cameras
Canon SX740 HS and Canon SX400 IS 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 SX740 HS
or the
Canon SX400 IS ,
including hyperfocal distance.