Panasonic FP2 has a
14.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor and features Venus Engine IV processor. On the other hand, Nikon S230 has a
10.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor .
Below you can see the FP2 and S230 sensor size comparison.
Panasonic FP2 and Nikon S230 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.