Nikon S1100pj has a
14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features Expeed C2 processor. On the other hand, Sony TX100V has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor and features BIONZ processor.
Below you can see the S1100pj and TX100V sensor size comparison.
Sensor Size and Resolution Comparison image of Nikon S1100pj and Sony TX100V Cameras
Nikon S1100pj and Sony TX100V 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. On the other hand, since Nikon S1100pj has 14% larger pixel area compared to Sony TX100V, it has potential to collect more light on pixel level hence have less noise in low light / High ISO images.
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 S1100pj
or the
Sony TX100V ,
including hyperfocal distance.