Kodak M381 has a
12.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor . On the other hand, Sony TX66 has a
18.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor and features BIONZ processor.
Sony TX66's sensor provides 6MP more than Kodak M381'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 M381 and TX66 sensor size comparison.
Kodak M381 and Sony TX66 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.