Panasonic ZS99 has a
20.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor and features Venus Engine processor. On the other hand, Samsung WB150F has a
14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor .
Panasonic ZS99's sensor provides 6MP more than Samsung WB150F'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 ZS99 and WB150F sensor size comparison.
Sensor Size and Resolution Comparison image of Panasonic ZS99 and Samsung WB150F Cameras
Panasonic ZS99 and Samsung WB150F 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
Panasonic ZS99
or the
Samsung WB150F ,
including hyperfocal distance.