Nikon P520 has a
18.0MP 1/2.3-inch (6.16 x 4.62 mm ) sized BSI-CMOS sensor . On the other hand, Fujifilm S9400W has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CMOS sensor .
Below you can see the P520 and S9400W sensor size comparison.
Sensor Size and Resolution Comparison image of Nikon P520 and Fujifilm S9400W Cameras
Nikon P520 and Fujifilm S9400W 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 P520
or the
Fujifilm S9400W ,
including hyperfocal distance.