Pentax RZ10 has a
14.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor . On the other hand, Canon SD970 IS has a
12.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor .
Below you can see the RZ10 and SD970 IS sensor size comparison.
Pentax RZ10 and Canon SD970 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.