Nikon L100 has a
10.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor . On the other hand, Panasonic ZS40 has a
18.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CMOS sensor and features Venus Engine processor.
Panasonic ZS40's sensor provides 8MP more than Nikon L100'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 L100 and ZS40 sensor size comparison.
Sensor Size and Resolution Comparison image of Nikon L100 and Panasonic ZS40 Cameras
Nikon L100 and Panasonic ZS40 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
Nikon L100
or the
Panasonic ZS40 ,
including hyperfocal distance.