Fujifilm A100 has a
10.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor . On the other hand, Nikon L26 has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor .
Nikon L26's sensor provides 6MP more than Fujifilm A100's sensor, which gives a significant advantage in real life. You can print your images larger or crop more freely.
On the other hand, please keep in mind that Max sensor resolution is not the only determinant of resolving power. Factors such as the optical elements, low pass filter, pixel size and sensor technology also affects the final resolution of the captured image.
Below you can see the A100 and L26 sensor size comparison.
Fujifilm A100 and Nikon L26 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 A100 has 59% larger pixel area compared to Nikon L26, it has potential to collect more light on pixel level hence have less noise in low light / High ISO images.