Panasonic FH27 has a
16.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor and features Venus Engine VI processor. On the other hand, Fujifilm S8100fd has a
10.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor .
Panasonic FH27's sensor provides 6MP more than Fujifilm S8100fd'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 FH27 and S8100fd sensor size comparison.
Panasonic FH27 and Fujifilm S8100fd 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.