Panasonic FZ40 has a
14.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor and features Venus Engine HD II processor. On the other hand, Fujifilm XP70 has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CMOS sensor .
Below you can see the FZ40 and XP70 sensor size comparison.
Sensor Size and Resolution Comparison image of Panasonic FZ40 and Fujifilm XP70 Cameras
Panasonic FZ40 and Fujifilm XP70 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 FZ40
or the
Fujifilm XP70 ,
including hyperfocal distance.