Nikon L820 has a
16.0MP 1/2.3-inch (6.16 x 4.62 mm ) sized BSI-CMOS sensor . On the other hand, Fujifilm Real 3D W3 has a
10.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features 3D RP(Real Photo) HD processor.
Nikon L820's sensor provides 6MP more than Fujifilm Real 3D W3'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 L820 and Real 3D W3 sensor size comparison.
Sensor Size and Resolution Comparison image of Nikon L820 and Fujifilm Real 3D W3 Cameras
Nikon L820 and Fujifilm Real 3D W3 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 L820
or the
Fujifilm Real 3D W3 ,
including hyperfocal distance.