Pentax W60 has a
10.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor . On the other hand, Canon SD1400 IS has a
14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features Digic 4 processor.
Below you can see the W60 and SD1400 IS sensor size comparison.
Sensor Size and Resolution Comparison image of Pentax W60 and Canon SD1400 IS Cameras
Pentax W60 and Canon SD1400 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.
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 W60
or the
Canon SD1400 IS ,
including hyperfocal distance.