Panasonic FH5 has a
16.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor and features Venus Engine IV processor. On the other hand, Samsung PL120 has a
14.0MP 1/2.3-inch (6.16 x 4.62 mm ) sized CCD sensor .
Below you can see the FH5 and PL120 sensor size comparison.
Sensor Size and Resolution Comparison image of Panasonic FH5 and Samsung PL120 Cameras
Panasonic FH5 and Samsung PL120 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 FH5
or the
Samsung PL120 ,
including hyperfocal distance.