Panasonic ZS20 has a
14.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CMOS sensor . On the other hand, Nikon S100 has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CMOS sensor and features Expeed C2 processor.
Below you can see the ZS20 and S100 sensor size comparison.
Sensor Size and Resolution Comparison image of Panasonic ZS20 and Nikon S100 Cameras
Panasonic ZS20 and Nikon S100 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 ZS20
or the
Nikon S100 ,
including hyperfocal distance.