FujiFilm S2800HD has a
14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor . On the other hand, Sony T110 has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features BIONZ processor.
Below you can see the S2800HD and T110 sensor size comparison.
FujiFilm S2800HD and Sony T110 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 T110, it has potential to collect more light on pixel level hence have less noise in low light / High ISO images.