Nikon L26 has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor . On the other hand, Pentax W90 has a
12.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features Prime processor.
Below you can see the L26 and W90 sensor size comparison.
Sensor Size and Resolution Comparison image of Nikon L26 and Pentax W90 Cameras
Nikon L26 and Pentax W90 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 Pentax W90 has 32% larger pixel area (2.34µm 2 vs 1.76µm 2 ) compared to Nikon L26, it has larger pixel area to collect light hence potential to 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
Nikon L26
or the
Pentax W90 ,
including hyperfocal distance.