Kodak Z990 has a
12.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized BSI-CMOS sensor . On the other hand, Sony H300 has a
20.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features Bionz(R) processor.
Sony H300's sensor provides 8MP more than Kodak Z990'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 Z990 and H300 sensor size comparison.
Sensor Size and Resolution Comparison image of Kodak Z990 and Sony H300 Cameras
Kodak Z990 and Sony H300 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.
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
Kodak Z990
or the
Sony H300 ,
including hyperfocal distance.