Samsung SH100 has a 14.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor . On the other hand, Canon ELPH 360 HS has a 20.0MP 1/2.3' (6.17 x 4.55 mm ) sized BSI-CMOS sensor and features DIGIC 4+ processor.
Canon ELPH 360 HS's sensor provides 6MP more than Samsung SH100's sensor, which gives a significant advantage in real life. You can print your images larger or crop more freely.
On the other hand, please keep in mind that Max sensor resolution is not the only determinant of resolving power. Factors such as the optical elements, low pass filter, pixel size and sensor technology also affects the final resolution of the captured image.
Below you can see the SH100 and 360 HS sensor size comparison.
Samsung SH100 and Canon ELPH 360 HS have almost the same sensor size so none of them has any significant advantage over other in providing control over depth of field when used with same focal length and aperture.