FujiFilm JZ300 has a
12.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor . On the other hand, 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.
Below you can see the JZ300 and EX-ZR800 sensor size comparison.
Sensor Size and Resolution Comparison image of FujiFilm JZ300 and Casio EX-ZR800 Cameras
FujiFilm JZ300 and Casio EX-ZR800 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 FujiFilm JZ300 has 32% larger pixel area compared to Casio EX-ZR800, it has potential to collect more light on pixel level hence 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
FujiFilm JZ300
or the
Casio EX-ZR800 ,
including hyperfocal distance.