Casio EX-Z400 has a
12.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor . On the other hand, Casio EX-ZR400 has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor and features Exilim Engine HS processor.
Below you can see the EX-Z400 and EX-ZR400 sensor size comparison.
Sensor Size and Resolution Comparison image of Casio EX-Z400 and Casio EX-ZR400 Cameras
Casio EX-Z400 and Casio EX-ZR400 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 Casio EX-Z400 has 32% larger pixel area compared to Casio EX-ZR400, 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
Casio EX-Z400
or the
Casio EX-ZR400 ,
including hyperfocal distance.