Nikon L32 has a
20.0MP 1/2.3 (6.17 x 4.55 mm ) sized CMOS sensor . On the other hand, Samsung HZ30W has a
12.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor .
Nikon L32's sensor provides 8MP more than Samsung HZ30W'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 HZ30W sensor size comparison.
Nikon L32 and Samsung HZ30W 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 Samsung HZ30W has 65% larger pixel area (2.34µm2 vs 1.41µm2) compared to Nikon L32, it has larger pixel area to collect light hence potential to have less noise in low light / High ISO images.