Panasonic AW-UB50 has a
24.2MP Full frame (35.6 x 23.8mm ) sized CMOS sensor . On the other hand, Nikon D3S has a
12.0MP Full frame (36 x 23.9 mm ) sized CMOS sensor and features Expeed processor.
Panasonic AW-UB50's sensor provides 12.2MP more than Nikon D3S's sensor, which gives a significant advantage in real life. You can print your images larger or crop more freely.
On the other hand, please keep in mind that Max sensor resolution is not the only determinant of resolving power. Factors such as the optical elements, low pass filter, pixel size and sensor technology also affects the final resolution of the captured image.
Below you can see the AW-UB50 and D3S sensor size comparison.
Sensor Size and Resolution Comparison image of Panasonic AW-UB50 and Nikon D3S Cameras
Panasonic AW-UB50 and Nikon D3S 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
Panasonic AW-UB50
or the
Nikon D3S ,
including hyperfocal distance.