Nikon L120 has a
14.0MP 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 L120 and L100 sensor size comparison.
Nikon L120 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.