Nikon L31 has a 16.0MP 1/2.3' (6.17 x 4.55 mm ) sized CMOS sensor . On the other hand, Pentax E90 has a 10.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor and features Prime processor.
Nikon L31's sensor provides 6MP more than Pentax E90'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 L31 and E90 sensor size comparison.
Nikon L31 and Pentax E90 have almost the same sensor size so none of them has any significant advantage over other in providing control over depth of field when used with same focal length and aperture.