Both FujiFilm S2800HD and Samsung WB150F 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 WB150F sensor size comparison.
FujiFilm S2800HD and Samsung WB150F 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 S2800HD has 15% larger pixel area compared to Samsung WB150F, it has potential to collect more light on pixel level hence have less noise in low light / High ISO images.