Samsung TL225 has a
12.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor . On the other hand, Panasonic LZ40 has a
20.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor .
Panasonic LZ40's sensor provides 8MP more than Samsung TL225'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 TL225 and LZ40 sensor size comparison.
Samsung TL225 and Panasonic LZ40 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.