Both Panasonic FX48 and Canon SX260 HS have 1/2.3-inch sized 12.0 MP resolution sensors so sensor size and resolution is not a differentiator between these two cameras.
Below you can see the FX48 and SX260 HS sensor size comparison.
Sensor Size and Resolution Comparison image of Panasonic FX48 and Canon SX260 HS Cameras
Panasonic FX48 and Canon SX260 HS 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 FX48
or the
Canon SX260 HS ,
including hyperfocal distance.
