Nikon L32 has a
20.0MP 1/2.3 (6.17 x 4.55 mm ) sized CMOS sensor . On the other hand, Nikon L20 has a
10.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor .
Nikon L32's sensor provides 10MP more than Nikon L20'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 L32 and L20 sensor size comparison.
Sensor Size and Resolution Comparison image of Nikon L32 and Nikon L20 Cameras
Nikon L32 and Nikon L20 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 L32
or the
Nikon L20 ,
including hyperfocal distance.
One thing to watch when comparing these two: they have different sensor sizes
(1/2.3 versus 1/2.3-inch),
so compare them at the same framing rather than the same focal length.
Put the same focal length on the smaller sensor and it will show less depth of
field, not more, because it also crops tighter. The calculator shows the
full frame equivalent focal length for each body so you can match the framing.