Nikon L31 has a 16.0MP 1/2.3' (6.17 x 4.55 mm ) sized CMOS sensor . On the other hand, Canon SD1400 IS has a 14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features Digic 4 processor.
Below you can see the L31 and SD1400 IS sensor size comparison.
Nikon L31 and Canon SD1400 IS 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 Canon SD1400 IS has 14% larger pixel area (2.01µm2 vs 1.76µm2) compared to Nikon L31, it has larger pixel area to collect light hence potential to have less noise in low light / High ISO images.