Both Nikon S810c and Pentax WG-2 GPS have 16.0 MP resolution sensors but Nikon S810c's sensor is 1/2.3' (6.17 x 4.55 mm ) and Pentax WG-2 GPS's sensor is 1/2.3-inch (6.17 x 4.55 mm ).
Since Pentax WG-2 GPS's has a larger sensor area with the same resolution, this means that it also has a larger pixel area hence better light collecting capacity for a given aperture compared to Nikon S810c.
Below you can see the S810c and WG-2 GPS sensor size comparison.
Sensor Size and Resolution Comparison image of Nikon S810c and Pentax WG-2 GPS Cameras
Nikon S810c and Pentax WG-2 GPS 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 Pentax WG-2 GPS has 15% larger pixel area (2.04µm 2 vs 1.76µm 2 ) compared to Nikon S810c, it has larger pixel area to collect light hence potential to 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 S810c
or the
Pentax WG-2 GPS ,
including hyperfocal distance.
One thing to watch when comparing these two: they have different sensor sizes
(1/2.3' versus 1/2.3-inch),
so compare them at the same framing rather than the same focal length.
Put the same focal length on the smaller sensor and it will show less depth of
field, not more, because it also crops tighter. The calculator shows the
full frame equivalent focal length for each body so you can match the framing.