Both FujiFilm S2800HD and Samsung PL120 have 1/2.3-inch sized 14.0 MP resolution sensors so sensor size and resolution is not a differentiator between these two cameras.
Below you can see the S2800HD and PL120 sensor size comparison.
Sensor Size and Resolution Comparison image of FujiFilm S2800HD and Samsung PL120 Cameras
FujiFilm S2800HD and Samsung PL120 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
FujiFilm S2800HD
or the
Samsung PL120 ,
including hyperfocal distance.
