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. On the other hand, Panasonic ZS60 has a
18.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CMOS sensor and features Venus Engine processor.
Below you can see the EX-ZR400 and ZS60 sensor size comparison.
Sensor Size and Resolution Comparison image of Casio EX-ZR400 and Panasonic ZS60 Cameras
Casio EX-ZR400 and Panasonic ZS60 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
Casio EX-ZR400
or the
Panasonic ZS60 ,
including hyperfocal distance.