Nikon S230 has a
10.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor . On the other hand, Samsung PL170 has a
16.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor .
Samsung PL170's sensor provides 6MP more than Nikon S230'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 S230 and PL170 sensor size comparison.
Sensor Size and Resolution Comparison image of Nikon S230 and Samsung PL170 Cameras
Nikon S230 and Samsung PL170 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 S230
or the
Samsung PL170 ,
including hyperfocal distance.