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, Samsung TL320 has a
12.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor .
Below you can see the FH27 and TL320 sensor size comparison.
Sensor Size and Resolution Comparison image of Panasonic FH27 and Samsung TL320 Cameras
Panasonic FH27 and Samsung TL320 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. On the other hand, since Samsung TL320 has 32% larger pixel area (2.31µm 2 vs 1.74µm 2 ) compared to Panasonic FH27, it has larger pixel area to collect light hence potential to have less noise in low light / High ISO images.
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 FH27
or the
Samsung TL320 ,
including hyperfocal distance.