Fujifilm S8400W has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor . On the other hand, Olympus 7040 has a
14.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor and features TruePic III processor.
Below you can see the S8400W and 7040 sensor size comparison.
Sensor Size and Resolution Comparison image of Fujifilm S8400W and Olympus 7040 Cameras
Fujifilm S8400W and Olympus 7040 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 S8400W
or the
Olympus 7040 ,
including hyperfocal distance.