Casio EX-ZR800 has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CMOS sensor and features EXILIM Engine HS 3 processor. On the other hand, Pentax W60 has a
10.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor .
Casio EX-ZR800's sensor provides 6MP more than Pentax W60'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-ZR800 and W60 sensor size comparison.
Sensor Size and Resolution Comparison image of Casio EX-ZR800 and Pentax W60 Cameras
Casio EX-ZR800 and Pentax W60 have almost the same sensor size, so neither of them has any significant advantage over the other in terms of providing control over depth of field when used with the 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-ZR800
or the
Pentax W60 ,
including hyperfocal distance.