Nikon S3100 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 H300 has a
20.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features Bionz(R) processor.
Sony H300's sensor provides 6MP more than Nikon S3100'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 S3100 and H300 sensor size comparison.
Sensor Size and Resolution Comparison image of Nikon S3100 and Sony H300 Cameras
Nikon S3100 and Sony H300 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 S3100 has 42% larger pixel area compared to Sony H300, 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 S3100
or the
Sony H300 ,
including hyperfocal distance.