FujiFilm S2800HD has a
14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor . On the other hand, Kodak Z990 has a
12.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized BSI-CMOS sensor .
Below you can see the S2800HD and Z990 sensor size comparison.
FujiFilm S2800HD and Kodak Z990 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.