Nikon L31 has a 16.0MP 1/2.3' (6.17 x 4.55 mm ) sized CMOS sensor . On the other hand, Sony TX7 has a 10.0MP 1/2.4-inch (6.104 x 4.578 mm ) sized BSI-CMOS sensor and features Bionz processor.
Nikon L31's sensor provides 6MP more than Sony TX7'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 TX7 sensor size comparison.
Sensor Size and Resolution Comparison image of Nikon L31 and Sony TX7 Cameras
Nikon L31 and Sony TX7 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.