Samsung DV300F has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor . On the other hand, Fujifilm Z30 has a
10.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor .
Samsung DV300F's sensor provides 6MP more than Fujifilm Z30's sensor, which gives a significant advantage in real life. You can print your images larger or crop more freely.
On the other hand, please keep in mind that Max sensor resolution is not the only determinant of resolving power. Factors such as the optical elements, low pass filter, pixel size and sensor technology also affects the final resolution of the captured image.
Below you can see the DV300F and Z30 sensor size comparison.
Samsung DV300F and Fujifilm Z30 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 Fujifilm Z30 has 59% larger pixel area (2.81µm2 vs 1.76µm2) compared to Samsung DV300F, it has larger pixel area to collect light hence potential to have less noise in low light / High ISO images.