Olympus SZ-10 has a
14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features TruePic III+ processor. On the other hand, Olympus SZ-31MR iHS has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor and features Dual TruePic V processor.
Below you can see the SZ-10 and SZ-31MR iHS sensor size comparison.
Sensor Size and Resolution Comparison image of Olympus SZ-10 and Olympus SZ-31MR iHS Cameras
Olympus SZ-10 and Olympus SZ-31MR iHS 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 Olympus SZ-10 has 15% larger pixel area compared to Olympus SZ-31MR iHS, 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
Olympus SZ-10
or the
Olympus SZ-31MR iHS ,
including hyperfocal distance.