Pentax E90 has a
10.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor and features Prime processor. On the other hand, Canon A3200 IS has a
14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features DIGIC 4 with iSAPS technology processor.
Below you can see the E90 and A3200 IS sensor size comparison.
Sensor Size and Resolution Comparison image of Pentax E90 and Canon A3200 IS Cameras
Pentax E90 and Canon A3200 IS 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
Pentax E90
or the
Canon A3200 IS ,
including hyperfocal distance.