Samsung TL100 has a
12.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor . On the other hand, Panasonic S2 has a
14.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor .
Below you can see the TL100 and S2 sensor size comparison.
Samsung TL100 and Panasonic S2 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 TL100 has 16% larger pixel area compared to Panasonic S2, it has potential to collect more light on pixel level hence have less noise in low light / High ISO images.