Both Fujifilm S8400W and Samsung Galaxy Camera 3G have 1/2.3-inch sized 16.0 MP resolution sensors so sensor size and resolution is not a differentiator between these two cameras.
Below you can see the S8400W and Galaxy Camera 3G sensor size comparison.
Sensor Size and Resolution Comparison image of Fujifilm S8400W and Samsung Galaxy Camera 3G Cameras
Fujifilm S8400W and Samsung Galaxy Camera 3G 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.
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
Samsung Galaxy Camera 3G ,
including hyperfocal distance.