Samsung PL120 has a
14.0MP 1/2.3-inch (6.16 x 4.62 mm ) sized CCD sensor . On the other hand, Canon ELPH 300 HS has a
12.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor and features DIGIC 4 with iSAPS technology processor.
Below you can see the PL120 and ELPH 300 HS sensor size comparison.
Sensor Size and Resolution Comparison image of Samsung PL120 and Canon ELPH 300 HS Cameras
Samsung PL120 and Canon ELPH 300 HS 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 PL120
or the
Canon ELPH 300 HS ,
including hyperfocal distance.