Pentax RZ10 has a
14.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor . On the other hand, Panasonic FZ60 has a
16.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CMOS sensor .
Below you can see the RZ10 and FZ60 sensor size comparison.
Sensor Size and Resolution Comparison image of Pentax RZ10 and Panasonic FZ60 Cameras
Pentax RZ10 and Panasonic FZ60 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 RZ10 has 15% larger pixel area compared to Panasonic FZ60, 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 RZ10
or the
Panasonic FZ60 ,
including hyperfocal distance.