Nikon L110 has a
12.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features Expeed C2 processor. On the other hand, Nikon L100 has a
10.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor .
Below you can see the L110 and L100 sensor size comparison.
Sensor Size and Resolution Comparison image of Nikon L110 and Nikon L100 Cameras
Nikon L110 and Nikon L100 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 L110
or the
Nikon L100 ,
including hyperfocal distance.