Leica V-Lux 3 has a
12.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CMOS sensor . On the other hand, Samsung TL240 has a
14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor .
Below you can see the V-Lux 3 and TL240 sensor size comparison.
Sensor Size and Resolution Comparison image of Leica V-Lux 3 and Samsung TL240 Cameras
Leica V-Lux 3 and Samsung TL240 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 Leica V-Lux 3 has 17% larger pixel area compared to Samsung TL240, 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
Leica V-Lux 3
or the
Samsung TL240 ,
including hyperfocal distance.