Samsung TL100 has a
12.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor . On the other hand, Nikon P100 has a
10.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor and features Expeed C2 processor.
Below you can see the TL100 and P100 sensor size comparison.
Sensor Size and Resolution Comparison image of Samsung TL100 and Nikon P100 Cameras
Samsung TL100 and Nikon P100 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 TL100
or the
Nikon P100 ,
including hyperfocal distance.