Samsung TL240 has a
14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor . On the other hand, Sony W310 has a
12.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor .
Below you can see the TL240 and W310 sensor size comparison.
Samsung TL240 and Sony W310 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 Sony W310 has 17% larger pixel area (2.34µm2 vs 1.99µm2) compared to Samsung TL240, it has larger pixel area to collect light hence potential to have less noise in low light / High ISO images.