Nikon P520 has a
18.0MP 1/2.3-inch (6.16 x 4.62 mm ) sized BSI-CMOS sensor . On the other hand, Sony H300 has a
20.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features Bionz(R) processor.
Below you can see the P520 and H300 sensor size comparison.
Sensor Size and Resolution Comparison image of Nikon P520 and Sony H300 Cameras
Nikon P520 and Sony H300 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
Sony H300 ,
including hyperfocal distance.