Nikon S100 has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CMOS sensor and features Expeed C2 processor. On the other hand, Panasonic ZS70 has a
20.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor and features Venus Engine processor.
Below you can see the S100 and ZS70 sensor size comparison.
Sensor Size and Resolution Comparison image of Nikon S100 and Panasonic ZS70 Cameras
Nikon S100 and Panasonic ZS70 have the same sensor sizes so they will provide same level of control over the depth of field when used with 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 S100
or the
Panasonic ZS70 ,
including hyperfocal distance.