Panasonic S3 has a
14.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor and features Venus Engine IV processor. On the other hand, Sony H50 has a
9.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor .
Panasonic S3's sensor provides 5MP more than Sony H50'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 S3 and H50 sensor size comparison.
Sensor Size and Resolution Comparison image of Panasonic S3 and Sony H50 Cameras
Panasonic S3 and Sony H50 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 S3
or the
Sony H50 ,
including hyperfocal distance.