Samsung PL170 has a
16.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor . On the other hand, Olympus SP-810 UZ has a
14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features TruePic III+ processor.
Below you can see the PL170 and SP-810 UZ sensor size comparison.
Sensor Size and Resolution Comparison image of Samsung PL170 and Olympus SP-810 UZ Cameras
Samsung PL170 and Olympus SP-810 UZ 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
Olympus SP-810 UZ ,
including hyperfocal distance.