Both OM System TG-7 and Kodak Sport have 12.0 MP resolution sensors but OM System TG-7's sensor is (6.17 x 4.55 mm ) and Kodak Sport's sensor is 1/2.3-inch (6.17 x 4.55 mm ).
Since Kodak Sport'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 OM System TG-7.
Below you can see the TG-7 and Sport sensor size comparison.
Sensor Size and Resolution Comparison image of OM System TG-7 and Kodak Sport Cameras
OM System TG-7 and Kodak Sport 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
OM System TG-7
or the
Kodak Sport ,
including hyperfocal distance.
One thing to watch when comparing these two: they have different sensor sizes
( 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.