Olympus 7040 has a
14.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor and features TruePic III processor. On the other hand, Fujifilm S8400W has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor .
Below you can see the 7040 and S8400W sensor size comparison.
Sensor Size and Resolution Comparison image of Olympus 7040 and Fujifilm S8400W Cameras
Olympus 7040 and Fujifilm S8400W 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
Olympus 7040
or the
Fujifilm S8400W ,
including hyperfocal distance.