Panasonic ZS3 has a 10.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor . On the other hand, Samsung PL170 has a 16.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor .
Samsung PL170's sensor provides 6MP more than Panasonic ZS3'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 ZS3 and PL170 sensor size comparison.
Panasonic ZS3 and Samsung PL170 have sensor sizes so they will provide same level of control over the depth of field when used with same focal length and aperture.