FujiFilm JV100 has a
12.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor . On the other hand, Olympus VG-160 has a
14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor .
Below you can see the JV100 and VG-160 sensor size comparison.
FujiFilm JV100 and Olympus VG-160 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.