Panasonic FZ60 has a
16.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CMOS sensor . On the other hand, Pentax RZ10 has a
14.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor .
Below you can see the FZ60 and RZ10 sensor size comparison.
Sensor Size and Resolution Comparison image of Panasonic FZ60 and Pentax RZ10 Cameras
Panasonic FZ60 and Pentax RZ10 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 Pentax RZ10 has 15% larger pixel area (2.01µm 2 vs 1.74µm 2 ) compared to Panasonic FZ60, 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 FZ60
or the
Pentax RZ10 ,
including hyperfocal distance.