Samsung PL120 has a
14.0MP 1/2.3-inch (6.16 x 4.62 mm ) sized CCD sensor . On the other hand, Samsung DV300F has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor .
Below you can see the PL120 and DV300F sensor size comparison.
Sensor Size and Resolution Comparison image of Samsung PL120 and Samsung DV300F Cameras
Samsung PL120 and Samsung DV300F 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
Samsung DV300F ,
including hyperfocal distance.