Fujifilm Z300 has a
10.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor . On the other hand, Kodak FZ45 has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CMOS sensor .
Kodak FZ45's sensor provides 6MP more than Fujifilm Z300'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 Z300 and FZ45 sensor size comparison.
Sensor Size and Resolution Comparison image of Fujifilm Z300 and Kodak FZ45 Cameras
Fujifilm Z300 and Kodak FZ45 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 Z300 has 59% larger pixel area compared to Kodak FZ45, it has potential to collect more light on pixel level hence have less noise in low light / High ISO images.
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 Z300
or the
Kodak FZ45 ,
including hyperfocal distance.