Panasonic ZS40 has a
18.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CMOS sensor and features Venus Engine processor. On the other hand, FujiFilm F80EXR has a
12.0MP 1/2-inch (6.4 x 4.8 mm ) sized CCD sensor and features EXR processor.
Panasonic ZS40's sensor provides 6MP more than FujiFilm F80EXR'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 ZS40 and F80EXR sensor size comparison.
Panasonic ZS40 and FujiFilm F80EXR 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.