Nikon P100 has a
10.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor and features Expeed C2 processor. On the other hand, Panasonic LS5 has a
14.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor .
Below you can see the P100 and LS5 sensor size comparison.
Sensor Size and Resolution Comparison image of Nikon P100 and Panasonic LS5 Cameras
Nikon P100 and Panasonic LS5 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 P100
or the
Panasonic LS5 ,
including hyperfocal distance.