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, Pentax S1 has a
14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor .
Below you can see the EX-ZR400 and S1 sensor size comparison.
Sensor Size and Resolution Comparison image of Casio EX-ZR400 and Pentax S1 Cameras
Casio EX-ZR400 and Pentax S1 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 Pentax S1 has 15% larger pixel area (2.04µm 2 vs 1.76µm 2 ) compared to Casio EX-ZR400, 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-ZR400
or the
Pentax S1 ,
including hyperfocal distance.