Pentax P70 has a
12.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor . On the other hand, Fujifilm XP150 has a
14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CMOS sensor .
Below you can see the P70 and XP150 sensor size comparison.
Sensor Size and Resolution Comparison image of Pentax P70 and Fujifilm XP150 Cameras
Pentax P70 and Fujifilm XP150 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 P70 has 18% larger pixel area compared to Fujifilm XP150, 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 P70
or the
Fujifilm XP150 ,
including hyperfocal distance.