Casio EX-ZR300 has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor and features Exilim Engine HS processor. On the other hand, Canon SD4000 IS has a
10.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor and features Digic 4 processor.
Casio EX-ZR300's sensor provides 6MP more than Canon SD4000 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 EX-ZR300 and SD4000 IS sensor size comparison.
Sensor Size and Resolution Comparison image of Casio EX-ZR300 and Canon SD4000 IS Cameras
Casio EX-ZR300 and Canon SD4000 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. On the other hand, since Canon SD4000 IS has 59% larger pixel area (2.81µm 2 vs 1.76µm 2 ) compared to Casio EX-ZR300, it has larger pixel area to collect light hence potential to 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-ZR300
or the
Canon SD4000 IS ,
including hyperfocal distance.