Pentax H90 has a
12.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features Prime processor. On the other hand, Olympus SH-50 has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor and features TruePic VI processor.
Below you can see the H90 and SH-50 sensor size comparison.
Sensor Size and Resolution Comparison image of Pentax H90 and Olympus SH-50 Cameras
Pentax H90 and Olympus SH-50 have the same sensor sizes so they will provide same level of control over the depth of field when used with same focal length and aperture. On the other hand, since Pentax H90 has 32% larger pixel area compared to Olympus SH-50, it has potential to collect more light on pixel level hence have less noise in low light / High ISO images.
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 H90
or the
Olympus SH-50 ,
including hyperfocal distance.