Samsung TL205 has a
12.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor . On the other hand, Panasonic FP3 has a
14.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor and features Venus Engine IV processor.
Below you can see the TL205 and FP3 sensor size comparison.
Sensor Size and Resolution Comparison image of Samsung TL205 and Panasonic FP3 Cameras
Samsung TL205 and Panasonic FP3 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 TL205 has 16% larger pixel area compared to Panasonic FP3, it has potential to collect more light on pixel level hence have less noise in low light / High ISO images.
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 TL205
or the
Panasonic FP3 ,
including hyperfocal distance.