Both Pentax WG-2 and Samsung Galaxy Camera 2 have 1/2.3-inch sized 16.0 MP resolution sensors so sensor size and resolution is not a differentiator between these two cameras.
Below you can see the WG-2 and Galaxy Camera 2 sensor size comparison.
Sensor Size and Resolution Comparison image of Pentax WG-2 and Samsung Galaxy Camera 2 Cameras
Pentax WG-2 and Samsung Galaxy Camera 2 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 has 15% larger pixel area compared to Samsung Galaxy Camera 2, 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
or the
Samsung Galaxy Camera 2 ,
including hyperfocal distance.