Sigma DP1s has a
5.0MP APS-C (20.7 x 13.8 mm ) sized CMOS (Foveon X3) sensor . On the other hand, Casio EX-ZR400 has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor and features Exilim Engine HS processor.
Casio EX-ZR400's sensor provides 11MP more than Sigma DP1s'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 DP1s and EX-ZR400 sensor size comparison.
As seen above, Sigma DP1s has a 10.2x Larger sensor area than Casio EX-ZR400. Larger sensors give photographer more control on the depth of field and blurry background compared to smaller sensor when shot in same focal length and aperture.