Samsung SL720 has a
12.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor . On the other hand, FujiFilm S3200 has a
14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor .
Below you can see the SL720 and S3200 sensor size comparison.
Sensor Size and Resolution Comparison image of Samsung SL720 and FujiFilm S3200 Cameras
Samsung SL720 and FujiFilm S3200 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 SL720
or the
FujiFilm S3200 ,
including hyperfocal distance.