Both Pentax WG-2 GPS and Fujifilm XP130 have 16.0 MP resolution sensors but Pentax WG-2 GPS's sensor is 1/2.3-inch (6.17 x 4.55 mm ) and Fujifilm XP130's sensor is 1/2.3 (6.17 x 4.55 mm ).
Since Fujifilm XP130's has a larger sensor area with the same resolution, this means that it also has a larger pixel area hence better light collecting capacity for a given aperture compared to Pentax WG-2 GPS.
Below you can see the WG-2 GPS and XP130 sensor size comparison.
Sensor Size and Resolution Comparison image of Pentax WG-2 GPS and Fujifilm XP130 Cameras
Pentax WG-2 GPS and Fujifilm XP130 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 WG-2 GPS has 15% larger pixel area compared to Fujifilm XP130, 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 WG-2 GPS
or the
Fujifilm XP130 ,
including hyperfocal distance.
One thing to watch when comparing these two: they have different sensor sizes
(1/2.3-inch versus 1/2.3),
so compare them at the same framing rather than the same focal length.
Put the same focal length on the smaller sensor and it will show less depth of
field, not more, because it also crops tighter. The calculator shows the
full frame equivalent focal length for each body so you can match the framing.