Panasonic G1 has a
12.0MP Four Thirds (17.3 x 13 mm ) sized CMOS sensor . On the other hand, Panasonic L10 has a
20.0MP Four Thirds (17.3 x 13 mm ) sized CMOS sensor and features Venus Engine processor.
Panasonic L10's sensor provides 8MP more than Panasonic G1's sensor, which gives a significant advantage in real life. You can print your images larger or crop more freely.
On the other hand, please keep in mind that Max sensor resolution is not the only determinant of resolving power. Factors such as the optical elements, low pass filter, pixel size and sensor technology also affects the final resolution of the captured image.
Below you can see the G1 and L10 sensor size comparison.
Sensor Size and Resolution Comparison image of Panasonic G1 and Panasonic L10 Cameras
Panasonic G1 and Panasonic L10 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.
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 G1
or the
Panasonic L10 ,
including hyperfocal distance.