FujiFilm S2800HD has a
14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor . On the other hand, Sony HX100V has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor and features BIONZ processor.
Below you can see the S2800HD and HX100V sensor size comparison.
FujiFilm S2800HD and Sony HX100V 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 Sony HX100V, it has potential to collect more light on pixel level hence have less noise in low light / High ISO images.