Samsung HZ10W has a
10.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor . On the other hand, Nikon P90 has a
12.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor .
Below you can see the HZ10W and P90 sensor size comparison.
Sensor Size and Resolution Comparison image of Samsung HZ10W and Nikon P90 Cameras
Samsung HZ10W and Nikon P90 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 35% larger pixel area compared to Nikon P90, 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 P90 ,
including hyperfocal distance.