Both Olympus TG-830 iHS and Fujifilm X100S have 16.0 MP resolution sensors but Olympus TG-830 iHS's sensor is 1/2.3-inch (6.17 x 4.55 mm ) and Fujifilm X100S's sensor is APS-C (23.6 x 15.8 mm ).
Since Fujifilm X100S'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 Olympus TG-830 iHS.
One other difference between these two cameras that is worth mentioning is that Fujifilm X100S's sensor doesn't have an anti-alias (Low-Pass) filter. Removing anti-alias filter increases the sharpness and level of detail but at the same time, it increases the chance of moiré occurring in certain scenes.
Below you can see the TG-830 iHS and X100S sensor size comparison.
Sensor Size and Resolution Comparison image of Olympus TG-830 iHS and Fujifilm X100S Cameras
As seen above, Fujifilm X100S has a 13.3x Larger sensor area than Olympus TG-830 iHS. Larger sensors give photographer more control on the depth of field and blurry background compared to smaller sensor when shot in 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 TG-830 iHS
or the
Fujifilm X100S ,
including hyperfocal distance.
One thing to watch when comparing these two: they have different sensor sizes
(1/2.3-inch versus APS-C),
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.