Both Samsung TL240 and Fujifilm XP30 have 1/2.3-inch sized 14.0 MP resolution sensors so sensor size and resolution is not a differentiator between these two cameras.
Below you can see the TL240 and XP30 sensor size comparison.
Sensor Size and Resolution Comparison image of Samsung TL240 and Fujifilm XP30 Cameras
Samsung TL240 and Fujifilm XP30 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 Fujifilm XP30 has 1% larger pixel area (2.01µm 2 vs 1.99µm 2 ) compared to Samsung TL240, it has larger pixel area to collect light hence potential to 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 TL240
or the
Fujifilm XP30 ,
including hyperfocal distance.