Panasonic LS5 has a
14.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor . On the other hand, Samsung TL220 has a
12.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor .
Below you can see the LS5 and TL220 sensor size comparison.
Sensor Size and Resolution Comparison image of Panasonic LS5 and Samsung TL220 Cameras
Panasonic LS5 and Samsung TL220 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 Samsung TL220 has 16% larger pixel area (2.31µm 2 vs 1.98µm 2 ) compared to Panasonic LS5, 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 LS5
or the
Samsung TL220 ,
including hyperfocal distance.