Both Samsung HZ10W and Nikon P80 have 1/2.3-inch sized 10.0 MP resolution sensors so sensor size and resolution is not a differentiator between these two cameras.
Below you can see the HZ10W and P80 sensor size comparison.
Sensor Size and Resolution Comparison image of Samsung HZ10W and Nikon P80 Cameras
Samsung HZ10W and Nikon P80 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 Samsung HZ10W has 12% larger pixel area compared to Nikon P80, 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
Samsung HZ10W
or the
Nikon P80 ,
including hyperfocal distance.