Kodak Z1485 IS has a
14.0MP 1/1.72-inch (7.4 x 5.55 mm ) sized CCD sensor . On the other hand, Canon S120 has a
12.0MP 1/1.7-inch (7.44 x 5.58 mm ) sized BSI-CMOS sensor and features Digic 6 processor.
Below you can see the Z1485 IS and S120 sensor size comparison.
Kodak Z1485 IS and Canon S120 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.