Pentax RZ10 has a
14.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor . On the other hand, Canon SX260 HS has a
12.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor and features Digic 5 processor.
Below you can see the RZ10 and SX260 HS sensor size comparison.
Sensor Size and Resolution Comparison image of Pentax RZ10 and Canon SX260 HS Cameras
Pentax RZ10 and Canon SX260 HS 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 RZ10
or the
Canon SX260 HS ,
including hyperfocal distance.