Nikon S01 has a
10.0MP 1/2.9-inch (4.96 x 3.72 mm ) sized CCD sensor and features Expeed C2 processor. On the other hand, Nikon L32 has a
20.0MP 1/2.3 (6.17 x 4.55 mm ) sized CMOS sensor .
Nikon L32's sensor provides 10MP more than Nikon S01'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 S01 and L32 sensor size comparison.
As seen above, Nikon L32 has a 1.5x Larger sensor area than Nikon S01. Larger sensors give photographer more control on the depth of field and blurry background compared to smaller sensor when shot in same focal length and aperture.