Samsung PL200 has a
14.0MP 1/2.3-inch (6.17 x 4.55 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 PL200 and DV300F sensor size comparison.
Samsung PL200 and Samsung DV300F have the same sensor sizes so they will provide same level of control over the depth of field when used with same focal length and aperture. On the other hand, since Samsung PL200 has 14% larger pixel area compared to Samsung DV300F, it has potential to collect more light on pixel level hence have less noise in low light / High ISO images.