Nikon L28 has a
20.0MP 1/2.3-inch (6.16 x 4.62 mm ) sized CCD sensor . On the other hand, Nikon L21 has a
8.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor and features Expeed C2 processor.
Nikon L28's sensor provides 12MP more than Nikon L21'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 L28 and L21 sensor size comparison.
Sensor Size and Resolution Comparison image of Nikon L28 and Nikon L21 Cameras
Nikon L28 and Nikon L21 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 L28
or the
Nikon L21 ,
including hyperfocal distance.