Both Nikon L31 and Samsung DV300F have 16.0 MP resolution sensors but Nikon L31's sensor is 1/2.3' (6.17 x 4.55 mm ) and Samsung DV300F's sensor is 1/2.3-inch (6.17 x 4.55 mm ).
Since Samsung DV300F's has a larger sensor area with the same resolution, this means that it also has a larger pixel area hence better light collecting capacity for a given aperture compared to Nikon L31.
Below you can see the L31 and DV300F sensor size comparison.
Sensor Size and Resolution Comparison image of Nikon L31 and Samsung DV300F Cameras
Nikon L31 and Samsung DV300F 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.