Samsung PL120 has a
14.0MP 1/2.3-inch (6.16 x 4.62 mm ) sized CCD sensor . On the other hand, Panasonic FS12 has a
12.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor .
Below you can see the PL120 and FS12 sensor size comparison.
Samsung PL120 and Panasonic FS12 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.