Panasonic TS2 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, Samsung Galaxy Camera 3G has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor and features 1.4GHz Quad-Core processor.
Below you can see the TS2 and Galaxy Camera 3G sensor size comparison.
Panasonic TS2 and Samsung Galaxy Camera 3G 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.