Samsung PL170 has a
16.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor . On the other hand, Nikon P300 has a
12.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor and features Expeed C2 processor.
Below you can see the PL170 and P300 sensor size comparison.
Sensor Size and Resolution Comparison image of Samsung PL170 and Nikon P300 Cameras
Samsung PL170 and Nikon P300 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 PL170
or the
Nikon P300 ,
including hyperfocal distance.