Samsung HZ50W has a
14.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor . On the other hand, Panasonic ZS60 has a
18.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CMOS sensor and features Venus Engine processor.
Below you can see the HZ50W and ZS60 sensor size comparison.
Sensor Size and Resolution Comparison image of Samsung HZ50W and Panasonic ZS60 Cameras
Samsung HZ50W and Panasonic ZS60 have almost the same sensor size, so neither of them has any significant advantage over the other in terms of providing control over depth of field when used with the same focal length and aperture.
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 HZ50W
or the
Panasonic ZS60 ,
including hyperfocal distance.