Nikon P300 has a 12.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor and features Expeed C2 processor. On the other hand, Sony TX30 has a 18.0MP 1/2.3-inch (6.16 x 4.62 mm ) sized BSI-CMOS sensor .
Sony TX30's sensor provides 6MP more than Nikon P300'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 P300 and TX30 sensor size comparison.
![Nikon P300 vs Sony TX30 Sensor Size Comparison]()
Sensor Size and Resolution Comparison image of Nikon P300 and Sony TX30 Cameras
Nikon P300 and Sony TX30 have almost the same sensor size so none of them has any significant advantage over other in providing control over depth of field when used with same focal length and aperture.