Kodak M381 has a
12.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor . On the other hand, Fujifilm JX370 has a
14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor .
Below you can see the M381 and JX370 sensor size comparison.
Kodak M381 and Fujifilm JX370 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.